Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar

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1 0055 MAAYYI IISS SSAALLI II SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Kobu, Bülent. İşletme matematiği. İstanbul : Avcıol Basın yayın, 1997 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Resmi Gazete YASAMA BÖLÜMÜ KANUN 5891 Küçük ve Orta Ölçekli Sanayi Geliştirme ve Destekleme İdaresi Başkanlığı Kurulması Hakkında Kanunda Değişiklik Yapılmasına Dair Kanun YÜRÜTME VE İDARE BÖLÜMÜ BAKANLIKLARA VEKÂLET ETME İŞLEMİ Devlet Bakanı ve Başbakan Yardımcısı Ali BABACAN a, Devlet Bakanı Hayati YAZICI nın Vekâlet Etmesine Dair Tezkere Ulaştırma Bakanlığına, Çevre ve Orman Bakanı Veysel EROĞLU'nun Vekalet Etmesine Dair Tezkerenin İptaline Dair Tezkere ATAMA KARARLARI Milli Savunma, İçişleri, Ulaştırma, Kültür ve Turizm, Çevre ve Orman ile Enerji ve Tabii Kaynaklar Bakanlıklarına Ait Atama Kararları YÖNETMELİKLER Hava Kalitesi Değerlendirme ve Yönetimi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Onaylanmış Kuruluşlara Dair Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Doğuş Üniversitesi İngilizce Hazırlık Sınıfı Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Balıkesir Üniversitesi Bandırma İktisadi ve İdari Bilimler Fakültesi Yabancı Dil Hazırlık Sınıfı Eğitim-Öğretim ve Sınav Yönetmeliği Mustafa Kemal Üniversitesi Sürekli Eğitim Uygulama ve Araştırma Merkezi Yönetmeliği Kapadokya Meslek Yüksekokulu Satın Alma ve İhale Yönetmeliği TEBLİĞLER İşkolu Tespit Kararı (No: 2009/19) İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 Özel Kullanıma Mahsus Kara Taşıtlarına İlişkin 6 Seri No.lu Gümrük Genel Tebliğinde Değişiklik Yapılmasına Dair Tebliğ (Seri No: 10) Nakit Dışı Varlıkların Ortaklara Dağıtımına İlişkin Türkiye Finansal Raporlama Standardı Yorumu (TFRS Yorum 17) Hakkında Tebliğ (Sıra No: 147) Satış Amaçlı Elde Tutulan Duran Varlıklar ve Durdurulan Faaliyetlere İlişkin Türkiye Finansal Raporlama Standardı (TFRS 5) Hakkında Tebliğde Değişiklik Yapılmasına İlişkin Tebliğ (Sıra No: 148) Yabancı Kitap Ve Süreli Yayınlar International Journal of Accounting Information Systems Volume 10, Issue 1, Pages 1-64 (March 2009) Editorial Board Page IFC The use of Web sites as a disclosure platform for corporate performance Pages 1-24 Denis Cormier, Marie-Josée Ledoux, Michel Mangan Abstract Adopting a stockholders' interests' perspective, we explore three related questions: (1) What are the scope and patterns of corporate performance disclosure on the Internet? (2) What are the determinants of the extent and scope of corporate performance disclosure on the Internet? (3) Is corporate performance disclosure on the Internet relevant for valuation of a firm's earnings? Corporate performance disclosure relates to corporate actions and initiatives that directly affect society and, ultimately, stockholders' wealth. We focus on Web (HTML) disclosure. Our sample comprises Canada's largest publicly-traded firms, many of which are also SEC registrants. The extent and scope of web disclosure by these firms is rated using a coding grid. Regarding the first question, three disclosure patterns emerge: (1) firms providing disclosure about innovation, development and growth also tend to report about customer value as well as maintaining a Web site with good capabilities (businessrelated disclosure), (2) disclosure about human/intellectual capital is linked to social responsibility disclosure (social-related disclosure) and, (3) the disclosure of financial performance and corporate governance practices are both closely linked together (financial-related disclosure). Regarding the second question, firms apparently take into İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 account variables proxying for information costs and benefits accruing to stockholders when determining the extent of their Web disclosure. Finally, regarding the third question, a firm's web-based performance disclosure appears to affect its earnings valuation multiple, although in a differential manner according to the nature of the information being conveyed. Article Outline 1. Introduction 2. Determinants and value relevance of corporate disclosure: research hypotheses 2.1. Information costs and benefits and disclosure 2.2. Product markets and disclosure 2.3. Media coverage and disclosure 2.4. Valuation of disclosure 3. Method 3.1. Sample 3.2. Empirical approaches 3.3. Measurement of corporate performance disclosure 3.4. Measurement of performance disclosure determinants Information costs and benefits capital markets Information costs and benefits product markets Media coverage Control variables 4. Results 4.1. Descriptive statistics Web-based Disclosure patterns 4.2. Determinants of web-based disclosure strategies Univariate analyses: web-based disclosure and time horizon (types of commercial relations) Multivariate results: determinants of web-based disclosure (total score) 4.3. Impact of web-based disclosure on earnings valuation Total disclosure Impact of Web-based Disclosure patterns 5. Conclusion İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 Acknowledgements Appendix A. Performance disclosure grid References Managing impressions using distorted graphs of income and earnings per share: The role of memory Pages Robin Pennington, Brad Tuttle Abstract This study investigates the role that memory plays in interpreting and using distorted graphs that mislead the user of the financial information. It draws upon the literatures concerning memory, impression management and effective graph design. In order to examine whether reliance on memory for distorted graphs leads to different impressions of the data, we conduct an experiment in which we manipulate the type of graph distortion and whether memory of the graph is required by the decision. We present evidence that individuals receiving misleading graphs are more likely to misinterpret underlying data trends and that memory moderates the effect depending upon the type of distortion used to mislead the individual. The resulting data interpretation errors lead to more positive judgments and investment decisions than would otherwise be warranted. Thus our findings suggest that graph distortions mislead users into incorrect conclusions about the underlying data and that these interpretation errors persist in memory and affect judgments and investment decisions. We extend the prior literature, which has not considered the direct effects of graph interpretation or the effects of memory, and provide a baseline for investigating the effects of memory on impression management. Article Outline 1. Introduction 2. Background and hypotheses 2.1. Impression management 2.2. Memory and affective responses 2.3. Judgment and decisions 3. Research method İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7

8 3.1. Participants 3.2. Task 3.3. Design Scale and Distortion manipulations Memory manipulation 3.4. Dependent measures 4. Results 4.1. Preliminary analysis 4.2. Tests of hypotheses 4.3. Additional analysis 5. Discussion Acknowledgements Appendix A. Experimental materials References Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS) Pages E. Bonsón, V. Cortijo, T. Escobar Abstract XBRL is a language based on XML for the electronic communication of business information. It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability. But, the proliferation of a multitude of XBRL taxonomies, based on different accounting principles, can risk the objectives of standardization, comparability and re-usability of the information that is sought with XBRL. It is therefore essential to develop global accounting standards as a unique foundation on which the XBRL taxonomies can be established, so that it becomes possible to compare the financial information originating from various countries. Along these lines, the International Financial Reporting Standards (IFRS-GP) taxonomy was created to establish a common ground for international firms and create a platform that would enhance the benefits of XBRL. This paper examines whether the IFRS-GP taxonomy, at its current state, adequately covers European companies' dissemination practices and strengthens the İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 8

9 benefits of XBRL. Our results provide implications for the evaluation of the effectiveness of the IFRS-GP taxonomy and shed light on directions that may lead to the improvement of this taxonomy. Article Outline 1. Introduction 2. IFRS-GP Taxonomy versus European Financial Disclosure: research questions 3. Research methods 3.1. Sample 4. Results 5. Conclusions Appendix A. ESA i and PROP i by companies References Review Board Additions and Reviewer Support Pages Guide for Authors Pages I-II İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 9