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This paper portrays the literature on voluntary corporate disclosure via social media networks over the course of two decades (2002-2022) through a content analysis framework. Focusing on papers in English, Turkish and Arabic, it reviews a total of 65 studies from 15 countries, based on number of posts, type of information disclosure, time span and social media platforms used. Additionally, it provides a detailed break-down of the reported effect between voluntary disclosures on social media and a total of 37 different variables used to proxy for market, accounting, corporate governance and firm-specific (size, age and risk) measures. Drawing from an exhaustive analysis encompassing more than 51 thousand companies and nearly 70 million social media posts, the prevailing body of knowledge pertaining to corporate disclosures via social media predominantly hinges upon empirical evidence based on the United States and the United Kingdom. We feel that more country comparison studies and multi-lingual samples as well as meta-analyses could significantly improve our understanding of this field.  

The banking system’s role as an intermediary between depositors and borrowers makes its stability a crucial element of the economy. Individual bank stability impacts the stability of the financial sector and, consequently, the real sector and economic growth. This study is a detailed investigation of bank stability scores for the Turkish banking sector. Turkey experienced a major banking crisis from 2000 to 2001. However, with an improved regulatory environment and structural reforms, its resilience to shocks increased significantly in subsequent years. The present study contributes to the literature in three areas. First, it applies eight variations of the Z-score to the Turkish banking sector to test the importance of time and risk variation. Second, it investigates the impact on stability scores of several factors–the implementation of new capital regulations and Basel III liquidity rules, the Turkish lira crisis and the effects of COVID-19). Finally, it measures the contribution to systemic risk of each Turkish bank using the leave-one-out (LOO) Z-score method; this is the first study to use this method to analyse the contribution of different bank types to the overall stability of the sector.

This study aims to examine the impact of some bank characteristics (age, size, profitability and leverage) on the extent of voluntary disclosure in annual reports of listed banks in Borsa Istanbul. All (13) listed banks represent the sample of the study. The study adopted the deductive approach by developing hypotheses based on the relevant theories and results of prior studies. The study also applied the panel data strategy to analyze the collected data from annual reports across five years (2013-2017). The results indicated that there is a positive relationship between each bank characteristic (age, size, profitability and leverage) and the level of voluntary disclosure. The results also show that profitability has a big impact on the level of voluntary disclosure followed by leverage, whereas, age and size have a small effect.

Revenue is one of the most important performance and size indicators for businesses. A new standard, which has more comprehensive and comparable feature to eliminate the deficiencies in the IFRS (International Financial Reporting Standart)-15 Revenue From Customer Contracts Standard published on 15.01.2019 and the old revenue (IAS-18 Revenue and  IAS (Inernational Accounting Standarts) -11 Construction Contracts) standards to be applied in the accounting periods starting after 01.01.2018, has been introduced. The most important purpose of the standard is to eliminate the uncertainties and deficiencies in the old standards with a five-step model on important issues related to when and what amount of the revenue based on the contract with customers will be accounted.
  
 According to IFRS-15 Revenue From Customer Contracts Standard, which is applied for the accurate reporting of revenues, comprehensive  analysis of the financial table footnotes of the businesses in the tourism sector concerning presentation of the records related to the revenue in the financial statements in the footnotes, the contracts placed with the customer of the enterprise, important evaluations in the application of the standard and the transaction costs incurred in the financial statements as an asset has been the scope of this study.

The purpose of this study is to determine major indicators of the Greek crisis that started in 2009 and the effects of which can still be observed. In this regard, 8 independent variables were applied so as to fulfill the objective. Besides, the annual data between the years 1984 and 2016 was analyzed with Probit model. As a consequence of this study, it was concluded that inflation and gross savings are the leading meters of Greek crisis based on probit method. On the other hand, according to the MARS results, 3 different variables are identified as the indicators of the debt crisis in Greece. It is concluded that there is a negative relation between financial crisis with saving ratio and current account balance. Additionally, it is also identified that high unemployment ratio leads to financial crisis. While comparisng the results of these two approaches, it is concluded that MARS is much more successful than the probit method to predict the debt crisis in Greece. It is strongly recommended that saving ratio should be increased in Greece. For this purpose, governments should take some actions in order to increase this ratio more than 15.5%. Within this framework, media channels can be used by the government to tell the people about the importance of the savings to have sustainable economic development.

The Efficient Market Hypothesis, developed by Fama, is a market in which prices reflect the current information and where abnormal returns are not possible. In case the securities value reflects the information fully, the existence of the efficient market is mentioned. Within the framework of market mechanism, if these concepts are not sufficient, behavioral finance has emerged focusing on the effect on stock prices. A brand is a symbol, a name or a combination of a merchandise for distinguishing it from the like.Owning a brand is more than a logo or symbol.The brand covers the entire business and affects the perception of customers. Brand value is the value of the brand's name, symbol and reputation.. Thus, the arrangements within the company that can be useful within the company could be done in a timely manner. Creating a brand and brand value has been a powerful competitive tool for businesses.Brand Finance, covers Turkey's most valuable 100 brands. To measure the strength and value of these brands, it annually determines the value of the world's largest brands and publishes its ranking. In this research, the effects of the increase, decrease and constant brand power on the share prices of companies listed in the BIST 100 index in the list of Brand Finance Turkey 100 in the years 2012-2017 were analyzed. According to the findings, it is seen that the changes in brand ranking have an effect on market performance of firms.
  

<em>Dünyada sağlığın geliştirilmesi ve sağlık bilincinin oluşturulması için birey temelli uygulamalara odaklanılmış ve bu kapsamda sağlık okuryazarlığı (SO) kavramı gündeme gelmeye başlamıştır. SO, bireylere kendi sağlık kararları ile ilgili doğru tercihlerde bulunma yetisinin kazandırılması yanında tıbbi bilgileri doğru anlama, yorumlama ve sağlığı ile ilgili uygun kararları verecek davranışlar geliştirmesinin sağlanmasını ifade etmektedir. Bireylerin demografik özellikleri, genetik faktörler, beslenme alışkanlıkları, hastalıkları yönetme şekli, sosyoekonomik özellikleri gibi pek çok faktör ile ilişkilendirilebilen sağlık okuryazarlığı düzeyinin yetersizliği elde edilen bulgulara göre sağlık hizmetlerine tahsis edilen kaynakların aşırı ya da gerektiği gibi kullanılmamasına neden olmaktadır.Bu çalışma ile yetersiz SO’nın sağlık harcamalarına olan etkilerinin analiz edilmesi ve Türkiye (TR)’nin sağlık harcamaları içerisinde yetersiz SO’dan kaynaklanan mali yükün tespit edilmesi amaçlanmaktadır. Bu amaçla Vernon ve Diğerlerinin (2007), Friedland (2002)’nin varsayımlarını kullanarak geliştirdiği maliyet tahmin modeli ile Sağlık ve Sosyal Hizmet Çalışanları Sendikası tarafından 2014 yılında yayınlanan “Türkiye Sağlık Okuryazarlığı Araştırması”nın verileri kullanılarak TR için yetersiz SO’nın tahmini maliyetleri hesaplanmıştır.</em>

<p><em>The main purpose of this study is to evaluate whether the bank lending channel exist or not. Within this context, quarterly data of for the periods between 2002q1 and 2016q4 was taken into the consideration. Additionally, VAR model was used to reach the objective. According to the result of impulse response function, it was reached that</em><em> producer price index, real exchange rate and policy rate are effective determinants. Additionally, banks balance sheet has important and positive influence on total credits but industrial production index is regarded as partially effective. While considering this result, it was also found that both bank balance and macroeconomic variables used in this study is the main determinants of bank total credit.</em></p>

<p><em>In this study, we investigate factors affecting net interest margin (NIM) of commercial banks in Turkey. Especially, our results highlight the relation between unconventional monetary policy shocks and bank margins. To this end, first, we conduct an identification analysis about which parameters of asymmetric interest corridor framework are important in explaining variations in NIM. Using industry-level data, we show that there exists a pass through from BIST interbank overnight repo/reverse repo market rate and weighted average cost of funding (WACF) to bank loan and deposit rates. As a result of reduced-form Vector Autoregression (VAR) analysis we find the existence of a transmission mechanism from BIST rate and WACF to commercial loan rate, consumer loan rate and deposit rate. Same pass through to loan and deposit rates is also shown in individual bank level with the Panel Vector Autoregression (Panel VAR) analysis in the case of 16 commercial banks in Turkey during the period 2011Q1-2016Q1. After the identification analysis, we examine the relationship between NIM and policy rates through System Generalized Method of Moments (GMM) techniques by controlling bank specific, industry related and macroeconomic factors. We find that a change in the monetary policy rate has significant and positive impact on NIM. Among bank-specific factors, equity ratio and operating expenses are found to be significantly affecting NIM during the sample period. Our empirical findings also stress the significance of lag values of NIM. Estimations conducted with standardized variables indicate that economic significance of lag values and bank specific variables are larger than that of policy.</em></p>

This study aims to determine the influencing factors of the banks to join corporate social responsibility activities. Within this scope, annual data of 23 deposit banks in Turkey for the periods between 2005 and 2015 was taken into the consideration. In addition to this situation, panel probit model was used in the analysis so as to achieve this objective. According to the results of the analysis, it was determined that there is a negative relationship between CSR activities and nonperforming loans ratio. This situation shows that banks do not prefer to make social responsibility activities in case of higher financial losses. In addition to this situation, it was also identified that there is a positive relationship between return on asset and corporate social responsibility activities of the banks. In other words, it can be understood that Turkish deposit banks, which have higher profitability, joint more CSR activities in comparison with others.

<p>Considering the impacts of the conflict on the economic parameters in terms of macroeconomics, the following factors might affect the profitability of the company: foreign capital outflows, decrease in exports, increase in the interest rates, disruption of the investment climate, increase in the exchange rates, increase in the costs of import entry etc. Due to the expectable decrease in profit shares as to the investors, the contraction in the risk appetite will cause volatility in the prices of equity securities markets based on the impacts of the conflict, and the equity securities will depreciate. In this study, the main contributions on conflict risk and related econometric models have been discussed.</p>

<p>The World Bank is the most important financier for international investment. The bank opens credits mostly for investment projects in developing countries. Turkey has received various investment credits since its membership to the World Bank on March 11, 1947. The credits were used for economic and social domains. Turkey has also been granted credits from the European Investment Bank (EIB). The credits received are composed of micro credits that belong to small and medium enterprises (SMEs). A regional development bank, Islamic Development Bank, has also received credits through Eximbank and Industrial Development Bank of Turkey (TSKB) to finance Turkish SMEs. This paper deals with Turkish investment strategies in the framework of basic principles of investment – development banks.</p>

<p>Banks, one of the most significant economic means of the nations and international organizations, have occasionally become one of the institutions mostly affected by the financial crisis in the world. Especially in the economies of the developed countries, one of the most important aspects of the financial sector is measured by the size of the financial resources and assets of the banks. The size and place of the investment banks depends on the investment and existing credit reserves appropriated by its members. From this perspective, scrutinizing the Investment and Developments Banks, which is one of the economic growth criteria, is of high importance. To this end, in addition to the operation of the Investment and Development Banks, financial products of these banks in Turkey are also analyzed in this study.</p>

Bu çal??man?n amac?, Türkiye’de hayat d??? sigortac?l?k sektöründe aktif karl?l??? ile firmaya özgü faktörler aras?ndaki ili?kiyi tespit ederek aktif kârl?l???n?n etkinlikten mi yoksa yo?unla?madan m? kaynakland???n? belirlemektir. Bu amaçla, Türk sigorta sektöründe faaliyet gösteren 36 hayat d??? sigorta ?irketi aras?nda 2015 y?l? verilerine göre pazar?n toplam %83.38’ini olu?turan 15 sigorta ?irketinin 2010-2015 dönemine ait mali verileri ile performans ili?kisine yönelik Period SUR panel veri analizi yap?lm??t?r. Analiz sonuçlar?na göre, aktif büyüklü?ü, likidite ve pazar pay? de?i?kenleri ile aktif karl?l??? aras?nda pozitif ve istatistiki olarak anlaml? bir ili?ki tespit edilmi?ken kald?raç, hasar/prim oran? ve firma ya?? de?i?kenleri aras?nda ise negatif ve istatistiki olarak anlaml? bir ili?ki tespit edilmi?tir.  Analiz dönemi boyunca Herfindahl–Hirschman Endeksi de?erleri 1.500’ün alt?nda oldu?u için Türkiye’de hayat d??? sigortac?l?k sektörünün yo?un olmayan bir piyasa görünümünde oldu?u tespit edilmi?tir. Bu nedenle, hayat d??? sigortac?l?k sektöründe aktif kârl?l??? yo?unla?madan daha ziyade faaliyetlerdeki etkinlikten kaynaklanmaktad?r.

Nowadays, one of the leading factors used in the evaluation of a country’s economic development is energy consumption. Because of economic growth, demand for energy is also increasing. In this study, the emerging European countries’ (the Czech Republic, Poland, Romania, Turkey) and the CIS countries’ (Kazakhstan, Russia, Ukraine, Uzbekistan)  electricity consumption has been forecasted for five years period (2015-2019). In the study, GM(1,1) Rolling Model, which is developed in the framework of Grey System Theory is used as a mathematical model for real-time forecasting. The results of the study show that there will not be a significant change in electricity demand in this two area during the 2015-2109 period. 

Bu ara?t?rmada, kamu iktisadi te?ekkülü olarak faaliyet gösteren Elektrik Üretim Anonim ?irketi (EÜA?) Genel Müdürlü?ü Hirfanl? Hidroelektrik Santrali (HES) ??letmesi’nin aktifinde kay?tl? maddi duran varl?klar?n?n gerçe?e uygun de?erleri ile envanter kay?tlar?nda yer alan tarihi (net) de?erleri kar??la?t?r?lm??t?r. Ara?t?rmada varl?k de?erleme çal??mas?nda; bilimsel esaslar, uluslararas? standartlar ve mevzuat?n amir hükümlerine göre gerçekle?tirilmi? ve i?letmenin varl?klar?n de?erlenmesinde piyasa de?eri (emsal de?er, ikame de?eri), maliyet yönetimi ve di?er de?erleme ölçütlerinden faydalan?lm??t?r. ??letmenin mevcut mali kay?tlar?na göre maddi duran varl?klar?n?n 2016 y?l?n?n fiyatlar? üzerinden toplam de?erinin (8.872.054,07 TL), söz konusu varl?klar?n güncel de?erinden (54.342.356,11 TL) yakla??k 6 kat daha dü?ük oldu?u ve do?al olarak i?letmenin varl?k de?erinin oldu?undan çok daha dü?ük olarak kay?tlara yans?t?ld??? dikkati çekmektedir. Ara?t?rma sonuçlar?na göre i?letmenin maddi duran varl?klar?n envanter ve de?erleme çal??malar?n?n, gerçek varl?k de?erlerinin analiz edilmesi ve ç?kan sonuçlar?n finansal yönden yorumlamas? bak?m?ndan anlaml? oldu?u ortaya konulmu?tur.

Küreselle?me, mal ve hizmetlerin dünya ölçe?inde serbest dola??m?d?r. Günümüzde teknolojide ya?anan geli?meler küreselle?menin h?z?n? artt?rm??t?r. Küreselle?meyle birlikte,  ekonomik geli?melerde ya?anan belirsizlik ve karma??kl?k, toplumlar?n ve bireylerin sosyo- ekonomik yap?lar?n? de?i?tirmi?tir. Toplumlar?n sosyo ekonomik yap?lar? bireylerin finansal kararlar?yla ?ekillenmektedir. Bireylerin alm?? oldu?u finansal kararlar?n do?rulu?u, bireylerin finansal okuryazarl?k düzeyi ile ilgilidir. Karma??k ve belirsiz ko?ullar içindeki ekonomide toplumun en küçük yap?s? olan ailelerin ald??? finansal kararlar sadece aileyi de?il tüm toplumu etkilemektedir. Ailelerin de?i?imin h?zl? ve sürekli oldu?u ekonomik hayatta ald??? yanl?? finansal kararlar nedeniyle birlik ve düzeni bozulmaktad?r. Bunun için demografik özelli?i farkl? her bireyin sahip oldu?u finansal okuryazarl?k düzeyini yükseltecek finansal e?itim uygulamalar?n?n önemi yüksektir. Birçok ara?t?rmada, ya?l? ve e?itim düzeyi dü?ük bireylerin daha çok finansal risk içinde oldu?u vurgulanmaktad?r. Bu çal??mada, Türk Silahl? Kuvvetlerinde görev yapm?? emekli askeri personelin finansal okuryazarl?k seviyesi incelenmi?tir. Ülkenin savunma hizmetlerinde çal??an Türk Silahl? Kuvvetleri personeli, görev sahas? itibariyle finansal sistemlerde ya?anan geli?melere uzak kalabilmektedir. Bu durum, bilgiye dayal? finansal kararlar alma becerisinin önemini art?rmaktad?r. Çal??ma sonucunda, emekli askeri personelin finansal okuryazarl?k seviyesi ve finansal bilgileri tespit edilmi?tir. Bu tespitler do?rultusunda aktif olarak görev yapan askeri personelin gelece?e dönük finansal fark?ndal???n? artt?rmak amaçlanm??t?r.

Küreselle?me ve teknolojik geli?meler sonucunda i?letme faaliyetlerinin çe?itlenmesi ve karma??k bir yap?ya dönü?mesi hile ve yolsuzluklar?n ara?t?r?lmas? ve ortaya ç?kar?lmas?nda yarg? mensuplar? veya suç bilimi ara?t?rmac?lar?n?n yetersiz kalmas?na yol açm??t?r. Özellikle 21. yüzy?lda ya?anan ?irket ve denetim skandallar?, finansal raporlamaya olan?n güvenin sars?lmas?na, muhasebe ve denetim i?levlerinin yeniden gözden geçirilmesine bu da i?letmelerde yeni bir uzmanl?k alan? olan adli muhasebecilik mesle?inin ortaya ç?kmas?na neden olmu?tur. Adli muhasebeciler, hukuki süreçle muhasebe süreci aras?nda köprü görevi yürüterek, hata ve hilelerin tespit edilmesi ve sonras?nda davalara destek olma aç?s?ndan önemli bir role sahiptirler.Bu çal??man?n amac? adli muhasebe ve adli muhasebecilik kavramlar?n? aç?klad?ktan sonra, adli muhasebe mesle?inin mevcut durumu ve gelece?ine yönelik bilgi vermektir.

The purpose of this study is to explore the importance and ranking of technical analysis variables in Turkish banking sector. Random Forest method is used for determining importance scores of inputs for eight banks in Borsa Istanbul. Then two predictive models utilizing Random Forest (RF) and Artificial Neural Networks (ANN) are built for predicting BIST-100 index and bank closing prices. Results of the models are compared by three metrics namely Mean Absolute Error (MAE), Mean Square Error (MSE), Median Absolute Error (MedAE). Findings show that moving average (MAV-100) is the most important variable for both BIST -100 index and bank closing prices. Therefore, investors should follow this technical indicator with respect to Turkish banks. In addition ANN shows better performance for all metrics.

By drawing on Ukrainian experience, this paper analyzes the anatomy of bank efficiency in a transitional economy. Acknowledging the vast disparities in the business technology of different size banks, in this comprehensive study, we innovatively estimate group-specific (distinct) frontiers for small, medium, and large size banks. The results from separate frontiers reveal that Ukrainian banks record 38% technical inefficiency, 26% pure technical inefficiency, and 17% scale inefficiency on average. Apparently, banks in transition waste about the two fifths of their factor inputs during the production of financial services. The cardinal source of sub-performance in transitional banks seems to be managerial inefficiencies. We also found that banks operating in areas with more political influence and more developed infrastructure outperform the banks operating in politically and economically weaker regions. The results also indicate that larger banks, enjoying public trust in a risky business climate, dominate smaller banks in all forms of efficiency. However, such bias for size causes large banks to suffer from decreasing returns to scale and small banks from idle capacity. Consequently, the policies promoting consolidation between small and large banks may alleviate the excess (idle) capacity for large (small) banks in a transitional economy.