16 research outputs found
Digitalization in Accounting Through Changing Technology and Accounting Engineering as an Adaptation Proposal
No full textThe Relationship Between Profit and Export Performance Revisited: Evidence from Turkish Companies
No full textEarning Persistence in Turkey: Evidence from Turkey’s Largest Industrial Enterprise
No full textThe paper examines the persistence of earnings on Tupras during the period 1993-2014. Tupras is the largest industrial enterprise in Turkey. Following Resende (2006), a simple theoretical framework justifies an autoregressive formulation for excess earning. A strong form of persistence can then be related to the presence of a unit root. The results from ADF unit root tests obtained for two different measures of earnings (Value added and Earnings) excess profitability mostly favour the presence of a unit root. Therefore, despite an apparently more competitive environment in the Turkish economy one can still observe extremely persistent earnings. Keywords: TUPRAS, Earnings Persistence, Accounting Quality
RE-EXAMINING PROFIT PERSISTENCE IN THE TURKISH ENERGY MARKET: EVIDENCE FROM PANEL AUTOREGRESSIVE-DISTRIBUTED LAG
No full textThe Impact of Accounting Information Systems on FirmPerformance: Empirical Evidence in Turkish Small and MediumSized Enterprises
No full textThe approach of accounting law and tax law to the concept of fraud in terms of ethics and responsibilities of the professional members
No full textMuhasebede hile kasıtlı yapılan davranışlardır. Bir eylemin muhasebe hilesi sayılması
için zarara uğrayan bir taraf olmalıdır. Vergi hukuku açısından zarara uğrayan taraf devlettir. Bu
açıdan muhasebe hilesine vergi hilesi demek yanlış olmayacaktır. Bu çalışmanın amacı; etiksel
bir sorun olarak ve muhasebe hukuku açısından hile kavramını, hile türleri, hilelerin tespitinin
nasıl yapılabileceği konularına açıklık getirmektir. Ayrıca vergi hukuku alanında kaçakçılık
suçu sayılan “hesap ve muhasebe hilesi yapmak” fiilinin; kanuni, maddi ve manevi unsurlarını
ortaya koymak; mükelleflerin ve meslek mensuplarının suçun faili ve/veya iştirakçisi olması
hususunu tartışmaktır.In accounting, fraud is an intentional behaviour. There must be a party who makes a loss
for an act to be considered as fraud. In terms of accounting law, the party who makes a loss is
the state. In this aspect accounting fraud is not a wrong term to use instead of tax fraud. The purpose of this study is to clarify the concept, types and the parties who play part in the fraud
and how to identify the fraud in terms of accounting law as an ethical problem. And also the
purpose of this study is introduce material and nonmaterial fraud and argue whether the culprit
of the crime should be a tax payer or a member of professions
“Etik Çerçevede Muhasebe Hukuku ve Vergi Hukukunun Hile Kavramına Bakışı Ve Meslek Mensuplarının Sorumluluğu”,
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