1144 AAĞĞUUSSTTOOSS CCUUMAA SSAAYYI II: : 661199 Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar Sayar, A. R. Zafer. Bankaların halka açılması ve banka yatırımcılarının korunması. Ankara: SPK, 2003. 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
Aslan, Sinana. Türk bankacılık sektöründe iç denetim. İstanbul: Avcıol, 2003. Yalkın, Yüksel Koç. Şirketler muhasebesi ilkeleri ve uygulaması. Ankara: Turhan Kitabevi, 2002. 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
Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ YÖNETMELİKLER Tarım Meslek Liseleri Yönetmeliğinin Yürürlükten Kaldırılmasına Dair Yönetmelik Asansör Yönetmeliğinde (95/16/AT) Değişiklik Yapılmasına Dair Yönetmelik Türkiye Barolar Birliği Sosyal Yardım ve Dayanışma Fonu Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Türk Mühendis ve Mimar Odaları Birliği Jeofizik Mühendisleri Odası Serbest Müşavirlik Mühendislik Hizmetleri, Büro Tescil ve Mesleki Denetim Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Afyon Kocatepe Üniversitesi Uzaktan Eğitim Meslek Yüksekokulu Ön Lisans Eğitim-Öğretim ve Sınav Yönetmeliği Ankara Üniversitesi Güneydoğu Avrupa Çalışmaları Uygulama ve Araştırma Merkezi Yönetmeliği Dokuz Eylül Üniversitesi Yabancı Diller Yüksekokulu Hazırlık Eğitim-Öğretim Yönetmeliğinin Yürürlükten Kaldırılmasına Dair Yönetmelik Gaziosmanpaşa Üniversitesi Önlisans ve Lisans Eğitim-Öğretim ve Sınav Yönetmeliği Gebze Yüksek Teknoloji Enstitüsü Lisans Eğitim-Öğretim Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik İstanbul Kültür Üniversitesi Satın Alma ve İhale Yönetmeliği Ordu Üniversitesi Önlisans ve Lisans Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Pamukkale Üniversitesi Önlisans Eğitim-Öğretim Yönetmeliği Rize Üniversitesi Önlisans ve Lisans Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Selçuk Üniversitesi Meram ve Selçuklu Tıp Fakülteleri Eğitim-Öğretim ve Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Uşak Üniversitesi Eğitim-Öğretim ve Sınav Yönetmeliği ANA STATÜ Türkiye Dans Sporları Federasyonu Ana Statüsünde Değişiklik Yapılmasına Dair Ana Statü TEBLİĞLER 2009 Yılı Temmuz Ayına Ait Dahilde İşleme İzin Belgelerinin (D1) Listesi 2009 Yılı Temmuz Ayına Ait Yurt İçi Satış ve Teslim Belgelerinin (D3) Listesi 2009 Yılı Temmuz Ayına Ait Hariçte İşleme İzin Belgelerinin (H) Listesi 2009 Yılı Temmuz Ayına Ait Vergi, Resim ve Harç İstisnası Belgelerinin (Y) Listesi Firma Talebine İstinaden İptal Edilen Dahilde İşleme İzin Belgeleri Listesi Re sen Kapatılan Dahilde İşleme İzin Belgeleri Listesi Yabancı Kitap Ve Süreli Yayınlar European Accounting Review Volume 18 Issue 3 (2009) Forward Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross Listed European Firms Saverio Bozzolan; Marco Trombetta; Sergio Beretta Pages 435 473 Forward looking disclosures are a crucial source of information when valuing a company. We study the effect of forward looking disclosures on analysts' forecast properties, in particular accuracy and dispersion. Our sample includes all the non financial firms from Italy, Germany, France and Switzerland that in year 2002 were cross listed on local stock exchanges and on the New York Stock Exchange. We conduct a content analysis on the Annual Report and the 20F form of these companies for the years 2002, 2003 and 2004. We differentiate between forward looking information on the basis of the disclosure of expected effects on future financial performance and the disclosure of a measure of this impact. We define forwardlooking information disclosed with the characteristics of being quantified and directed (and 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
financial) as financially verifiable as it facilitates the comparison with its subsequent realisation in relation to expected future financial performance. Our analysis finds support for the theoretical prediction that verifiable disclosures are more effective than unverifiable disclosures at improving accuracy and reducing dispersion of analysts' forecasts. Our sample also allows us to explore the effects of the difference between the degrees of verifiability between forward looking disclosures of the 20F form versus those of the domestic annual report. Our analysis provides empirical support for the hypotheses that these differences are significant and have a significant effect on forecast properties. Disclosed Values of Option Based Compensation Incompetence, Deliberate Underreporting or the Use of Expected Option Life? Ken L. Bechmann; Toke K. Hjortshøj Pages 475 513 New accounting standards require firms to value the costs of option based compensation (OBC). Earlier research has documented that firms in the US generally underreport the values of OBC by manipulating the model inputs used for valuation purposes. This paper examines the information on and values of OBC disclosed by Danish firms. The results show that many firms fail to provide the information required on OBC. However, this does not seem to be a deliberate attempt to hide information, but rather is the result of firms not paying enough attention to the information requirements. Similarly, when studying the disclosed values of OBC, there is no clear evidence of underreporting. For example, there is no evidence that firms use manipulated values for the Black Scholes (Merton) model inputs in their valuations. Furthermore, firms determine the expected option life in a way that is generally consistent with the guidelines provided by the accounting standards. The only exception is when options are granted to the board of directors, as this led a few firms to underreport option values in a way that cannot be explained by an appropriate adjustment of the expected option life. These findings differ from those of the US, but are consistent with the more limited use of OBC and the lower level of attention paid to these values in Denmark. Furthermore, the financial press in Denmark and powerful Danish institutional investors seem to have a disciplinary effect on Danish firms such that most of the firms provide sufficient and accurate information even though the official consequences of not doing so are very limited. Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research Sandy Q. Qu; Shujun Ding; Shelley M. Lukasewich Pages 515 569 This paper examines authorship distribution in a premiere Canadian based research journal, Contemporary Accounting Research (CAR). It provides empirical evidence of a strong US elite dominance in the research agenda of a non US research community. This is illustrated through a consistently higher proportion of authorship representation and participation of US elites (measured by doctoral origins) in CAR and its associated Conference. We also found that a small group of Canadian schools (measured by academic affiliations) contributes the most publications to CAR but their representation on the CAR editorial board and participation at 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
the PhD Consortium was limited. We express our concern as to the constructive role of CAR as a top tier journal in the dissemination of accounting research. We draw upon discussion on a European research tradition (represented by Accounting, Organizations and Society and The European Accounting Review), and its general approach to accounting research, which is perceived as distinct from the US elite approach (Lukka and Kasanen, 1996). Insights gained help widen the acceptable research in top tier journals such as CAR to further its aim to enhance geographical and intellectual diversity. The True and Fair View in the European Union David Alexander; Eva Eberhartinger Pages 571 594 This paper explores the issue of the true and fair view (TFV) and the overriding principle within the European Union (EU), via a legally based analysis of the relationship between EU and national laws. We apply the supremacy of European law to methods of incorporating the TFV into national legislation, using Austria as a detailed case study, showing that all countries maybe against their original intention either have an override (as does Austria, contrary to the prevailing local opinion) or have failed to honour their EU commitments. As part of our argument, we explain the importance of the Roman law teleological principle in legal application and interpretation, as is well known in Continental countries. We show that the effect of the UK TFV override is in principle exactly analogous, only arguably even more powerful, which is not at all well known in Anglo Saxon countries. We suggest reasons why the status quo ante in particular countries may be adhered to, and generalise the implications of our arguments. In Search of Management Accounting Theory Teemu Malmi; Markus Granlund Pages 597 620 In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting research should provide explanations that are useful for those we study managers, organizations and society. We evaluate the nature of theories currently used and developed. Those theories that are considered theories by the research community are largely imported from other disciplines, but have hardly anything that makes them unique to management accounting. Those theories that are not currently regarded as theories by many of our colleagues attempt to explain how to apply management accounting to achieve superior performance. We argue that both forms of theories, at present, largely fail to provide valid support for practitioners. We contend that management accounting theory should help us to answer questions of what kind of management accounting systems we should apply, how, in what circumstances, and how to change them. We provide suggestions on how management accounting research could proceed to produce better theories in this regard. 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
We have never been Post modern : On the Search of Management Accounting Theory Paolo Quattrone Pages 621 630 Agreeing on Problems, Where are the Solutions? A Reply to Quattrone Teemu Malmi; Markus Granlund Pages 631 639 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