2288 EEKKİ İİM ÇÇAARRŞŞAAMBBAA SSAAYYI II: : 667700 Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar Oktay, Müjde. Ar-Ge yapan KOBİ ler açısından Türkiye dki Ar-Ge ortamı üzerine bazı tespitler. İstanbul: İstanbul Sanayi Odası, 1998. 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
Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ BAKANLIKLARA VEKÂLET ETME İŞLEMİ Devlet Bakanı Egemen BAĞIŞ a, Ulaştırma Bakanı Binali YILDIRIM ın Vekâlet Etmesine Dair Tezkere Devlet Bakanı Faruk Nafız ÖZAK a, Devlet Bakanı Selma Aliye KAVAF ın Vekâlet Etmesine Dair Tezkere Sağlık Bakanlığına, Çalışma ve Sosyal Güvenlik Bakanı Ömer DİNÇER in Vekâlet Etmesine Dair Tezkere YÖNETMELİKLER 2809 Sayılı Yükseköğretim Kurumları Teşkilatı Kanununun Ek 55 inci Maddesinde Belirtilen Özel Hesabın Oluşturulması, Kullanımı ve Denetimine Dair Yönetmelik Gençlik ve Spor Genel Müdürlüğü Hukuk Müşavirliğinin Görev, Çalışma ve Vekalet Ücretinin Dağıtılması Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Muğla Üniversitesi Ön Lisans ve Lisans Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Zonguldak Karaelmas Üniversitesi Arşiv Yönetmeliğinin Yürürlükten Kaldırılmasına Dair Yönetmelik TEBLİĞLER Türk Silahlı Kuvvetleri Mensuplarından Malul Olanlara ve Şehit Olanların Mirasçılarına Devlet Övünç Madalyası Verilmesine Dair Tebliğ Jandarma Genel Komutanlığı Mensuplarından Malul Olanlara ve Şehit Olanların Mirasçılarına Devlet Övünç Madalyası Verilmesine Dair Tebliğ Emlak Vergisi Kanunu Genel Tebliği (Seri No: 55) İşkolu Tespit Kararı (No: 2009/52) İşkolu Tespit Kararı (No: 2009/53) İşkolu Tespit Kararı (No: 2009/54) 2009 Yılı Kurban Hizmetlerinin Uygulanmasına Dair Tebliğ Bakanlıklararası Hac ve Umre Kurulu Kararı Doğrultusunda Hac Döneminde Suudi Arabistan da Çalışacak Geçici İşçiler ile İlgili Tebliğ Avukatlık Asgari Ücret Tarifesinde Değişiklik Yapılmasına Dair Tarife Yabancı Süreli Yayınlar The International Journal of Accounting Volume 42, Issue 2, Pages 123-220 (2007) Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study Pages 123-142 Sofie Van der Meulen, Ann Gaeremynck, Marleen Willekens Abstract In this study we explore attribute differences between U.S. GAAP and IFRS earnings. Our study is motivated by the ongoing harmonization process in accounting standard setting as well as by recent convergence projects by the FASB and the IASB. We test two market-based earnings attributes, i.e., value relevance and timeliness, as well as two accounting-based earnings attributes, i.e., predictability and accrual quality. These attributes are tested for German New Market firms as they are allowed to choose 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
between IFRS and U.S. GAAP for financial reporting purposes. Overall, we find that U.S. GAAP and IFRS only differ with regard to predictive ability. The fact that U.S. GAAP accounting information outperforms IFRS also holds after controlling for differences in firm characteristics, such as size, leverage and the audit firm. However, our results also seem to suggest that these differences are not fully valued by investors, as we do not observe significant and consistent differences for the value-relevance attribute. 2. Literature review and research questions 3. Model specification 3.1. Value relevance 3.2. Timeliness 3.3. Predictability 3.4. Accruals quality 4. Sample selection 5. Results 5.1. Descriptive statistics 5.2. Multivariate models 5.2.1. Value relevance 5.2.2. Timeliness 5.2.3. Predictability 5.2.4. Accrual quality 5.3. Robustness tests 6. Summary Acknowledgements Discussion of Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study Pages 143-147 Ole-Kristian Hope 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
2. Relation to literature 3. Use of R 2 as a test metric and the Cramer test 4. GAAP differences 5. The potential for differential enforcement 6. Differences in firm characteristics (other than auditor) 7. Conclusion Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study Pages 148-152 Sofie Van der Meulen, Ann Gaeremynck, Marleen Willekens 2. Potential for differential enforcement 3. Use of the R 2 as a test metric and the Cramer test 4. GAAP differences and firm-level controls Stock performance and the mispricing of accruals Pages 153-170 Guohua Jiang Abstract I investigate the relationship between contemporaneous stock-price performance and the persistence of accrued earnings, and its impact on the accrual anomaly. I find that, in a fiscal year, accrued earnings for stocks that have performed poorly are less persistent in predicting future earnings than accrued earnings for stocks that have performed moderately. I further find that a hedge-strategy based on accruals earns greater abnormal returns following bad-news years. The results are consistent with conservative accounting causing accrued earnings to be even less persistent in bad-news years and investors failing to efficiently price this differential in persistence. 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
2. Motivation 3. Data analysis 3.1. Variable measurement 3.2. Research design 3.3. Sample selection and descriptive statistics 3.4. Differences in the persistence of accruals among return-news groups 3.5. The Mishkin test 3.6. The hedge-portfolio analysis 3.7. Multivariate analysis of returns to accrual-based trading strategy 4. Conclusion An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs Pages 171-185 Junjie Wu, Agyenim Boateng, Colin Drury Abstract This paper considers the adoption, perceived benefits, and expected future emphasis of western management accounting practices in the Chinese emerging market economy based on a sample of 64 joint ventures (JVs) and 115 State Owned Enterprises (SOE) gathered from a questionnaire survey. The study finds that the level of adoption of management accounting practices is most influenced by ownership type of the enterprise (JV or SOE) and to a lesser extent by the nature of the management accounting techniques to be adopted. A further significant finding is that management accounting practices such as budgeting for controlling costs, profit and sales budgeting, and target costing are perceived to be more beneficial for SOEs compared to JVs. However, responsibility accounting which is traditionally associated with SOEs and accounting for decision making is perceived to be less beneficial to SOEs compared with JVs. 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
2. Literature review 2.1. Management accounting practices prior to economic reforms 2.2. Joint ventures and state owned enterprises 3. Methodology and sample characteristics 3.1. Sample characteristics 3.2. Statistical analysis 4. Results and discussion 4.1. Adoption of management accounting practices in JVs and SOEs 4.2. Benefits of management accounting practices: SOEs and JVs 4.3. Future emphasis of management accounting practices 5. Conclusion and future research directions Motives for fixed-asset revaluation: An empirical analysis with Swiss data Pages 186-205 Franck Missonier-Piera Abstract This paper investigates the economic motives of fixed-asset revaluations of Swiss listed companies. We provide international insights on revaluation motives, particularly in a stakeholders' regime, over a period which is characterized by significant changes of the accounting standards relative to fixed-assets valuation. We also test the impact of international stakeholders on the choice of whether to revalue assets. Results from pooled data show positive associations between revaluation and both the proportion of foreign sales and leverage, and a negative association with the investment opportunities. These findings suggest that revaluation is used as a device to improve creditors' and foreign stakeholders' perceptions of the financial health of the firm and thereby improve the firm's borrowing capacity. Cross-sectional results show that although leverage has declined over the periods investigated, interest rates have become lower for firms that revalue upward their fixed assets (compared to non-revaluers), emphasizing the debtcosts hypothesis. 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
2. Accounting for asset revaluation in Switzerland 3. Background and explanatory factors 3.1. Leverage 3.2. Ownership control status 3.3. International stakeholders 3.4. Investment opportunities 4. Research design 4.1. Sample selection 4.2. Variable measurement 5. Empirical results 5.1. Pooled-data analysis 5.2. Cross-sectional analysis 6. Conclusion A discussion on Motives for fixed-asset revaluation: An empirical analysis with Swiss data Pages 206-209 Nikos Vafeas 2. Contribution of the paper 3. Research hypotheses and related results 4. Sampling and methods 5. Conclusions 6. Possible extensions Reply to discussion of Motives for fixed asset revaluation: An empirical analysis with Swiss data Pages 210-212 Franck Missonier-Piera 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
2. Research hypotheses and related results 3. Sampling and methods 4. Possible extensions 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