Serdar Ozkan

American University of the Middle East

Professor of Accounting

250 St.

Block 3, Building 1

Egaila

Kuwait

SCHOLARLY PAPERS

10

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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 966 (23,340)

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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 343 (89,118)

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corporate governance systems, effectiveness, Turkey, CEO turnover

3.

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

4.

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

5.

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

6.

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

7.

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

8.

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

9.

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

10.

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

Emerging Markets Finance and Trade, forthcoming
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