Browsing by Department "İstinye Üniversitesi, İktisadi, İdari ve Sosyal Bilimler Fakültesi, Ekonomi Bölümü"
Now showing items 1-20 of 33
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Agglomeration effects and spatial spillovers in efficiency analysis: a distribution-free methodology
(Routledge Journals, Taylor & Francis Ltd, 2019)Technical efficiency estimates using standard stochastic frontier models do not include spillover effects, although the existence of such spillovers is well documented in the productivity literature. This paper proposes a ... -
Are people selfish? based on the behavioral economics games, the altruistic behaviors of waqf founder the ottoman empire to reduce poverty
(2020)It is known that people do not merely consider their interests but also have been thinking about other people with empathy in making decisions since the very first day of their existence. This type of positive social behavior ... -
Decisions of the powerful capitalists and uncertainty: a rational expectation approach
(DergiPark, 2019)This paper is about the relation between giant companies and uncertainty of the monetary rule. The uncertainty comes from the decisions of the giant capitalists which are holding huge amount of capital and their future ... -
Direct and indirect value relevance of R&D capitalization
(DergiPark, 2020)The accounting treatment of R&D investments has been an open and contentious discussion as certain accounting regimes eliminate capitalizing and require immediate expensing while capitalization of R&D investments satisfying ... -
Does recycling contribute to accounting quality?
(Bogazici Universitesi, 2019)As a result of amendments in existing financial reporting standards, certain items have been transferred (or recycled) from other comprehensive income to income statement since 2013. Based on a sample of Turkish listed ... -
Donation to eternity: cash waqf records in balat court records (1555-1838)
(Turkish Historical Society, 2022)In the Ottoman State, also named as the Waqf Civilization, services like education, health, public works, municipality, religious affairs, and social security that are the sources of human and social capital and that need ... -
Fibonacci altın oranına ekonomik bir yaklaşım
(DergiPark, 2018)Bu çalışmada Fibonacci altın oranın ekonomi için ne ifade edebileceği açıklanmıştır. İlk olarak Fibonacci serisinin ne olduğu ve hangi bilimlerde nasıl kullanıldığı anlatılmış daha sonra iktisat biliminde nasıl kullanılabileceği ... -
The financial analysis of the ottoman cash waqfs
(Springer, 2018)From the sixteenth century onwards and along with the increase in the velocity of money, every state diversified its own financial sources. During the related centuries, the Ottoman state created the "cash waqfs", an outcome ... -
Finansal stresin muhasebe verilerinin değer ilişkisine etkisi
(DergiPark, 2021)Çalışmamızda Ohlson’un O-Skoru Yöntemi ile hesaplanan finansal stresin, defter değerinin ve kazançların değer ilişkisine etkileri Borsa İstanbul’a 2009-2018 arasında kote olan firmalara ilişkin bir örneklem ile analiz ... -
From the working order of akhi-tradesmen organization to economic geography: Regional production, competition, and tanner tradesmen
(IGI Global, 2022)It is possible to take the concepts of economic geography, regional production, and competition, often mentioned nowadays, back to the transition to the established order in the historical process, in other words, to the ... -
Heterogeneity and endogeneity in panel stochastic frontier models
(Elsevier, 2019)This chapter provides a recent development in panel stochastic frontier models that allows for heterogeneity, endogeneity or both. Specifically, consistent estimation of the models’ parameters as well as observation-specific ... -
How does leverage affect the value relevance? evidence from Turkey
(Routledge, 2020)High-levered firms have serious concerns related to avoiding covenant violations and meeting the needs of their creditors. Accounting information of those firms should be less value relevant for market participants. Based ... -
How should the value relevance research employ book value of equity ?
(2020)Purpose – This study analyses how the mechanical interdependency affects the value relevance inferences by considering the Price Model. Design/methodology/approach – As the Price Model employs reported earnings together ... -
The impact of research and development expenditures on the value relevance of accounting items
(Springer, 2020)The literature extensively analyses research and development expenditures (RDE) from the valuation perspective and documents its direct value relevance (VR). In this paper, in addition to revealing VR of RDE, we shed light ... -
Is other comprehensive income a form of real income? evidence from the value relevance analysis
(INT JOURNAL CONTEMPORARY ECONOMICS & ADMINISTRATIVE SCIENCES, 2020)As a part of improvements in accounting standards, other comprehensive income (OCI) has been the common income reporting practice since 2009. By considering the adaptation value of Burgstahler and Dichev (1997) and Hayn's ... -
Istanbul Yenikoy Court Cash Waqfi Records (1591-1883)
(DergiPark, 2021)Para vakfı çalışmaları genellikle vakıf, dönem, bölge ya da avarız-esnaf sandıkları gibi belirli bir sosyal zümre kapsamında ele alınmakta ve kendi sınırları içinde değer- lendirilmektedir. Bu çalışmada, sınırlamanın kapsamı ... -
Kapsamlı gelirin değer ilişkisine yönelik uluslararası literatür taraması
(2019)Bu literatür taramasında Web of Science veri tabanında yer alan ve kapsamlı gelirin değer ilişkisini analiz eden 25 sayısal makale incelenerek ve bu makalelere ilişkin genel özellikler, modeller, değişkenler, değişken ... -
Maddi olmayan duran varlıkların değer ilişkisi
(2020)Teknolojik dönüşümler sonucu ortaya çıkan yeni düzen, maddi olmayan duran varlıklar (MODV) odaklı ekonomik sisteme geçişi beraberinde getirmektedir. Bu çalışmada, hem MODV’un hem de şerefiye ile şerefiye harici MODV’un ... -
Market efficiency assessment under dual pricing rule for the Turkish wholesale electricity market
(Elsevier Sci Ltd, 2017)This study analyses the price dynamics of day-ahead and real-time electricity prices following the implementation of dual-pricing legislation in Turkey, to understand the legislation's impact on arbitrage opportunities and ... -
Ne içindedir sektörlerin ne de büsbütün dışında yekpare geniş bir alanın parçalanmaz akışında: Osmanlı para vakıflarından sosyal girişimlere
(2020)21.yüzyılın başlarından itibaren özel sektör, kamu ve sivil toplum kuruluşlarının (STK) hizmet sınırlarının iyice bulanıklaşmasıyla sosyal girişimcilik adı altında yeni bir alan açılmıştır. Bu alanda ekonomik değişim ve ...
