Securities Regulation and Market Practices

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Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudul…

Purpose Customer relationship management (CRM) projects have a low success rate, which can be solved by better measurement of CRM process. The purpose of this paper is to define the CRM processes within a company and propose a tool for CRM measurement. Design/methodology/approach An empirical study is conducted in ind…

• BAŞAR ÖZTAYŞİ

The studies regarding the changes made related to the accounting for lease have taken its final status with the publication of IFRS16 Lease Standard as a result of a long time and effort in January 2016. The related Standard shall ensure (1) the reporting of all the leases in the same way, (2) the displaying of the un…

• MURAT SERÇEMELİ

The studies regarding the changes made related to the accounting for lease have taken its final status with the publication of IFRS16 Lease Standard as a result of a long time and effort in January 2016. The related Standard shall ensure (1) the reporting of all the leases in the same way, (2) the displaying of the un…

• MERYEM ÖZTÜRK

Kripto para birimleri, internet ve e-ticaretin gelismesiyle birlikte ortaya cikmis, merkezi bir otoriteye bagli olmayan ve kriptografik sistemler ile guvenligi saglanan dunya capinda kullanilan para birimleridir. En cok bilineni Bitcoin olmakla beraber cok cesitli kriptografik para birimi mevcuttur. Bu para birimlerin…

Kripto para birimleri, internet ve e-ticaretin gelismesiyle birlikte ortaya cikmis, merkezi bir otoriteye bagli olmayan ve kriptografik sistemler ile guvenligi saglanan dunya capinda kullanilan para birimleridir. En cok bilineni Bitcoin olmakla beraber cok cesitli kriptografik para birimi mevcuttur. Bu para birimlerin…

• BURCU ASLANTAŞ ATEŞ

Tuketicilerin, sanayilesme surecini izleyen donemlerde goz ardi edilen ancak ozellikle son on yil icinde etkileri oldukca artan cevre kirliligine yonelik olarak, duyarliliklarinin arttigi gorulmektedir. Tuketiciler ellerindeki satin alma gucuyle isletmelerin sorumluluklarinin farkina varmalarini ve cevreyi koruyacak u…

Tuketicilerin, sanayilesme surecini izleyen donemlerde goz ardi edilen ancak ozellikle son on yil icinde etkileri oldukca artan cevre kirliligine yonelik olarak, duyarliliklarinin arttigi gorulmektedir. Tuketiciler ellerindeki satin alma gucuyle isletmelerin sorumluluklarinin farkina varmalarini ve cevreyi koruyacak u…

• BURCU ARACIOĞLU

Bankacılık sektörünün etkinliği ve verimliliği, yeni para ve finans piyasalarının en önemli konularından biridir.Günümüzde yaşanan teknolojik gelişmeler, küreselleşme ve yoğun rekabet, bankaları kaynaklarını etkin şekilde kullanmaya, sektörde bulunan rakip bankaların performanslarını göreli olarak değerlendirmeye ve f…

• SEHER TEZERGİL

Purpose The aim of this paper is to investigate and define the competitive positioning of banks including state‐owned, domestic and foreign banks operating in Istanbul, Turkey. The aim is to check the competitive marketplace and to identify the major quality attributes, which bankers themselves and their customers use…

• HATİCE CAMGÖZ AKDAĞ

Purpose This paper aims to identify common complaints made by Turkish frequent flyers related to their program membership. Design/methodology/approach A questionnaire was administered via the internet for the research study reported here. The population consists of 15,000 passengers who are Elite members of the Freque…

• ÖZLEM ATALIK