Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Hasan ÖZYAPICI"'
Autor:
İlhan Dalci, Hasan Özyapici
Publikováno v:
Öneri Dergisi. 15:147-157
This study aims to investigate how firm size moderates the relationship between debt and accounting quality of the non-financial firms listed on Borsa Istanbul (BIST) in Turkey. The financial data are downloaded from Orbis including the years from 20
Autor:
İlhan DALCI, Hasan ÖZYAPICI
Publikováno v:
Volume: 24, Issue: 4 827-851
Muhasebe Bilim Dünyası Dergisi
The World of Accounting Science
Muhasebe Bilim Dünyası Dergisi
The World of Accounting Science
This study aims to explore how firm-specific factors influence managers’ choice of inventory accounting methods under International Accounting Standards/International Financial Reporting Standards from a positive accounting theory perspective. A to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f4070678887ed4b1fa56f13218f8d279
https://dergipark.org.tr/tr/pub/mbdd/issue/73768/985578
https://dergipark.org.tr/tr/pub/mbdd/issue/73768/985578
Autor:
İlhan Dalci, Hasan Özyapici
Publikováno v:
Journal of Accounting and Management Information Systems. 16:5-29
This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed in ISE in Turkey. The selected liquidity, solvency, and profitability ratios were used. Both non-parametric Wilcoxon signed-rank t
Publikováno v:
Global Issues in Banking and Finance ISBN: 9783030303860
This study investigates the firm-specific capital structure determinants for the listed firms operating in the beverage industry in Europe. The financial data related to the period 2010–2018 are obtained from Orbis. A total of 83 companies with 747
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::275092e9fac4ad7f24892aade48d2f64
https://doi.org/10.1007/978-3-030-30387-7_11
https://doi.org/10.1007/978-3-030-30387-7_11
Publikováno v:
Computational and Mathematical Organization Theory. 23:258-270
Numerical interpolation methods are essential for the estimation of nonlinear functions and they have a wide range of applications in economics and accounting. In this regard, the idea of using interpolation methods based on multiplicative calculus f
Autor:
Hasan Özyapici
Publikováno v:
Volume: 12, Issue: 3 651-666
Journal of Accounting and Taxation Studies
Journal of Accounting and Taxation Studies
Stoklara ilişkin muhasebe işlemlerini detaylı bir şekilde açıklayan TMS 2 Stoklar standardı ile ilgili literatürde birçok çalışmaya rastlamak mümkündür. Söz konusu çalışmalar genel olarak TMS 2 Stoklar standardını açıklamış v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0f4a71049496475c6ce53e9e7e409cd5
https://dergipark.org.tr/tr/pub/muvu/issue/48614/486905
https://dergipark.org.tr/tr/pub/muvu/issue/48614/486905
Autor:
Hasan Özyapici, İlhan Dalci
Publikováno v:
Health policy (Amsterdam, Netherlands). 122(11)
Hospitals, which are mainly capital intensive, require large amounts of financial resources to render high-quality services. Accordingly, health care managers and policy makers should take into account the level of debt in managing working capital. T
Autor:
Veyis Naci Taniş, Hasan Özyapici
Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting. Methods A case st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::18b4d361c5eed3e2f35f7ef80e51e465
https://hdl.handle.net/20.500.12605/12303
https://hdl.handle.net/20.500.12605/12303
Autor:
Figen Öker, Hasan Özyapici
Publikováno v:
The Health Care Manager. 32:23-36
Traditional cost systems cause cost distortions because they cannot meet the requirements of today's businesses. Therefore, a new and more effective cost system is needed. Consequently, time-driven activity-based costing system has emerged. The unit
Autor:
Veyis Naci Taniş, Hasan Özyapici
Publikováno v:
International journal of health care quality assurance. 29(6)
Purpose – The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach – A descriptive ca