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1 Bibliography Askguru at (Last Access: 15 September 2011). Atesagaoglu, E. Vergi Hukuku Bakımından Anonim Şirketlerde Kar Payı Dağıtımı, XII Levha, January Bafin (Bundesanstalt für Finanzdienstleistungsaufsicht) at Cetin, E. Transfer Fiyatlandırması Düzenlemelerimizde Hazine Zararı Kavramı, Ernst & Young, May 2011, (online) ationpaper?categoryname=vergide&publicationnumb er=3&publicationyear=2013&publicationid= Cicek, B. Transfer Fiyatlandırmasında Sorunlar ve Çözüm Önerileri, Mali Çözüm, March April Financial Accounting Standards Board (FASB) at www. fasb.org. Gelir İdaresi Başkanlığı (GIB). Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında Rehber, Gulhan, N. Hazine Zararı Tespitinde Karşılaşılan Sorunlar, Vergi Dünyası, February IAS 12: Income Taxes, IASCF Publications, International Accounting Standards Committee Foundation (IASCF), IFRS at Inelli, E. Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımında Düzeltmenin Bazı Durumlarda Kısmen Beyanname Üzerinden Kısmen Hesaplarda Yapılması Mümkün müdür?/gerekli midir?, Vergi Dünyası, November DOI: /

2 Bibliography 79 Investopedia at (Last Access: 15 September 2011). Kamu Gozetimi Kurumu (KGK) at Kapusuzoglu, T. Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Uygulamasında Hazine Zararı Aranmasının Sakıncaları, Vergi Dünyası, July Kaymaz, O. and Y. Z. Karaibrahimoglu. Early Observations on the Quality of IFRS Reports: Evidence from Turkey, Global Journal of Business Research (GJBR), 2011, Vol. 5, No. 3. Mathis, S. A. and J. Koscianski. Microeconomic Theory: An Integrated Approach, Pearson Education Inc., Upper Saddle River, NJ, Özbalci, Y. Kurumlar Vergisi Kanunu Yorum ve Açıklamaları, Oluş Yayıncılık, SEC (US Securities & Exchange Commission) at Senlik, E. Transfer Fiyatlandırmasında Hazine zararının Doğması Şartının Aranmasına Yönelik Değerlendirme ve Tavsiyeler, September 2008, (online) dergi_icerik_p.asp?dicerik_id=76&dergi_ id=39 (Last Access: 25 May 2014). SPK (Sermaye Piyasasi Kurulu) at Tekin, C. and E. Kartaloglu. Örtülü Sermaye ve Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımında Dönem Sonu İşlemleri, ASMMMO, January Wikipedia at DOI: /

3 Index accounting loss, 57 accounting profit, 5, 12, 57, 60, 65, 66, 70 benefit severance obligation account, 61, 66 bond, as debt instrument, 47, 51 bond issuance, 45, 75 balance sheet effects, 46, 47 as debt-financing instrument, 46 income statement effects, 48 interest accrual following, share issuance versus, 45 upside of, 45 business expense, 13 businesses profit figures, cash flow maximization (CFM), 54, 55, 75 concealed gains, 26 adjustment of distribution of, distribution of, 17 constructive dividends. See distribution of concealed gains corporate earnings, 11 corporate financial reporting and performance, 6 7 applications game theory, IAS 12, dominant firm model, GING and corporate earnings, 16 concealed gains, treasury loss concept, implications and suggestions, limitations and future research, theory and analysis corporate earnings framework, set up, corporate profits, 5, 13 corporate, 57, 59 corporate base, 12 current, 58 deductible temporary differences, 58 deferred, 59 61, 75. See also accounts, differences in, applications, 68, 76 assets, 58, 61 64, 67 implementation, 76 liabilities, 58 provisions for, distribution of concealed gains,13, 17, 18, 23 80

4 Index 81 dominant firm model (DFM), proposition 1A, 33 proposition 1B, proposition 2A, 35 proposition 2B, proposition 3, resolving measurement issue, earnings-before-es (EBT), 12, 45 fair value, approach, 38 Financial Accounting Standards Board (FASB), 3 financial leasing, 49 50, 52, 75 balance sheet effects, 52 as debt instrument, 52 interest accrual following, 53 note issuance versus, 50 Financial Reporting Council (FRC), 3 Financial Services Authority (FSA), 3 financial statements, 2 3 game theory, 75 learning from, principal-agent framework under, 54 55, 56 generally accepted accounting principles (GAAP), 3, 4 globalization, 2, 74 goal incongruence (GING), 6, 8, 11, 14, 17, 44, 53 54, 55, 74, 75, 76 concealed gains, degree of effect of, 7 measurement issue, treasury loss, HORIZON firm, 14, 15, 38, 41 IAS 12, basic terms and principles in, examination of, objective of, 57 stipulations of, 56 IAS 39, 68 IFRS 9, 68 income statement, provisions in, income es, 57 interest disbursement, 45 International Accounting Standards (IAS), 2, 3 International Financial Reporting Standards (IFRS), 2, 3, 4, 5 mutual adjustment concept, 18 Nash bargaining solution, 44, 55, 56, 75 net cash inflow, 48 net income, 13 net profit after (NPAT), 12 no optimal (Nash) solution, 53, 54 note issuance, 49, 75 balance sheet effects, 50 financial leasing versus, 50 income statement effects, 51 interest accrual following, 51 paid-in capital account, 49 personal expense, 13 price leadership model, 31, 39 principal-agent (PA) framework, 6, 8, 11, 14, 41, 44, 74, 75 principal shareholder, conflict between agent and, profit-share distribution rate, 45 Public Oversight Accounting and Auditing Standards Authority (KGK), 3 4 sell aircraft (SPV), 38, 41, 44, 45, 46, 48 shareholder value maximization (SVM), 54, 55, 75 share issuance, 44, 75 balance sheet effects, 49 bond issuance versus, 45 downside of, 46 upside of, 45 SKYHIGH, 14, 41, small firms (SFs), 4, 5, 32, 40

5 82 Index active income, 59 adjustment procedure, administrations, 12 advantage, 61 audit, 27 base, 58 expense, 58 income, 58 laws, liability (obligation), 59 loss, 21, 58 passive income, 59 able profit, 5, 6, 58, 60, 65, 66, 70 able temporary differences, 58 receivable (asset), 59 reconciliation, refunds, treasury loss for transactions, temporary differences, 58 treasury loss, 13, 17, 24, 75 case, definition, 27 obscurity for transactions, perspectives for fulfilment of, stipulation of, problems to be faced, all kinds of es, assessment differences during evaluation, criticism, 25 identification of assessment differences at various times, views related to, Turkey, 3 4 Turkish Accounting Standards (TAS), 4 Turkish Code of Commerce, 26 Turkish Financial Reporting Standards (TFRS), 4 Turkish legislation, 21 under financial leasing, 49 under note issuance, 49 United Kingdom, 3 United States, law in, unpaid or outstanding capital, 49 value-added (VAT), 23, 25. See also