Serdar Ozkan

American University of the Middle East

Professor of Accounting

250 St.

Block 3, Building 1

Egaila

Kuwait

SCHOLARLY PAPERS

10

DOWNLOADS

1,408

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (10)

1.

Impact of Audit Quality on Accounting Policy Disclosures: Implications on Revenue Recognition Policy

Number of pages: 17 Posted: 19 Oct 2009 Last Revised: 26 Feb 2010
Serdar Ozkan and Cagnur Kaytmaz Balsari
American University of the Middle East and Dokuz Eylul University
Downloads 1,034 (33,892)

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Accounting Policy, Revenue Recognition, Audit Quality, Turkey, Big 4

2.

The Effectiveness of the Turkish Corporate Governance System: CEO Changes and Performance Measures

Number of pages: 18 Posted: 17 May 2009
Dokuz Eylul University Faculty of Business, American University of the Middle East and Dokuz Eylul University Faculty of Business
Downloads 374 (124,103)
Citation 4

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corporate governance systems, effectiveness, Turkey, CEO turnover

3.

The Effect of IFRS Adoption on Corporate Cash Holdings: Evidence from MENA Countries

Emerging Markets Finance and Trade, Forthcoming
Posted: 13 Dec 2019
American University of the Middle East, affiliation not provided to SSRN, American University of the Middle East (AUM) and affiliation not provided to SSRN

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Cash holdings, IFRS, accounting standards, accounting quality, MENA

4.

Corporate Governance and Provisions Under IAS 37

EuroMed Journal of Business, Forthcoming
Posted: 15 Sep 2016
Ece Erdener Acar and Serdar Ozkan
Izmir University of economics and American University of the Middle East

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IAS 37, Provisions, Forward Looking Information, Corporate Governance, Turkey

5.

Effect of Banking Regulation on Performance: Evidence from Turkey

Emerging Markets Finance and Trade, July-August 2014, Vol. 50, No. 4, pp. 196-211
Posted: 23 Nov 2014
American University of the Middle East, Dokuz Eylul University and Dokuz Eylul University

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banking sector, corporate governance, financial crises, regulation, Turkey

6.

Activity-Based Costing Approach in the Measurement of Cost of Quality in SMES: A Case Study

Total Quality Management, 2013, Vol. 24, No. 4, 420–431
Posted: 30 May 2013 Last Revised: 26 Feb 2015
American University of the Middle East and University of Groningen

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cost of quality, PAF scheme, activity-based costing, SMEs

7.

Accounting Conservatism in the Post-IFRS Period: Do Provisions Matter?

İktisat İşletme ve Finans, 2013, Vol:28, No: 324, 109-130.
Posted: 06 Mar 2013 Last Revised: 27 Aug 2015
Izmir University of economics, American University of the Middle East and University of Groningen

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Conservatism, IFRS, Provisions, Turkey

8.

CEO Turnover and Corporate Performance Relationship in Pre- and Post-IFRS Period: Evidence from Turkey

Journal of Business Economics and Management, Volume 13, Issue 3, 2012
Posted: 23 Jun 2011 Last Revised: 02 Aug 2012
Dokuz Eylul University Faculty of Business, American University of the Middle East and Dokuz Eylul University Faculty of Business

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CEO turnover, corporate governance, corporate performance, IFRS, Turkey, effectiveness

9.

Earnings Conservatism in Pre- and Post- IFRS Periods in Turkey: Panel Data Evidence on the Firm Specific Factors

Journal of Accounting and Management Information Systems, Vol. 9, No. 3, pp. 403-421, 2010
Posted: 26 Nov 2010 Last Revised: 29 Nov 2010
Dokuz Eylul University, American University of the Middle East and Yasar University

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Turkey, IFRS, Earnings Conservatism, Panel Data

10.

Impact of Financial Crises on the Value Relevance of Earnings and Book Value: 1994 and 2001 Crises in Turkey

Iktisat İsletme ve Finans, Vol. 25, No. 288, March 2010
Posted: 14 Jul 2009 Last Revised: 18 Mar 2010
Serdar Ozkan and Cagnur Kaytmaz Balsari
American University of the Middle East and Dokuz Eylul University

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Financial crises, value relevance, Turkey, ISE