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Öğe Challenges of sustainability reporting assurance(Peter Lang Ag, 2025) Şamil, SerhatChallenges of sustainability reporting assuranceÖğe Evaluation of the use of artificial intelligence in the accounting sector(Peter Lang Ag, 2025) Kazak, Gülşah; Erdemir, Namık KemalEvaluation of the use of artificial intelligence in the accounting sectorÖğe A’dan Z’ye KOBİ’ler(Gazi Kitabevi Tic. Ltd. Şti., 2023) Yalçın, Azmi; Çil, UmutKısaca KOBİ olarak bilinen Küçük ve Orta Büyüklükteki işletmeler, dünya genelinde ekonomik canlılığın ve büyümenin temel dinamiklerinden biri olarak kabul edilmektedir. KOBİ'ler, sadece ülke ekonomilerinin değil, aynı zamanda küresel ekonominin de bel kemiği olarak önemli bir rol oynamaktadır. Bu işletmeler, ekonomik çeşitliliklerinin yanı sıra inovasyonu teşvik etme, ekonomik büyümeye katkıda bulunma ve istihdam fırsatları yaratma gibi kritik görevleri üstlenmektedirler. Ayrıca, KOBİ'ler büyük işletmelerle sıkça iş birliği yaparak, mal ve hizmetlerin üretiminde çeşitliliği artırırken, büyük ölçekli işletmelerin tamamlayıcısı olarak da kendilerini göstermektedirler.Öğe The effects of response strategies used in product-harm crisis on the evaluation of the product and re-purchase intention in different cultures: An abstract(Springer Nature, 2022) Erol, Fuat; Özata, F. ZeynepProduct-harm crises are becoming more widespread with each passing day, and these crises may cause many negative effects both on the firm/brand and stakeholders of the firm. Thus, managing a product-harm crisis is a challenging period, especially for the firms operating in different countries, since culture plays a vital role as a perceptual lens to shape and interpret information and other factors. As a matter of fact, cultural characteristics, namely uncertainty avoidance and individualism/collectivism, could determine various aspects such as how individuals will evaluate firm strategies (proactive vs passive), whether they will attribute blame to the firm, how they will process information (functional or emotional) in their evaluations for the product and how their expectations differ according to the firms’ corporate reputation levels (high vs low). Therefore, two different studies with a 2 × 2 between-subjects factorial design were conducted. Study 1 was performed using the data obtained from Turkey selected as a collectivist structure with a high level of uncertainty avoidance country. It was concluded that blame attribution and negative emotions were serially mediated the effect of crisis response strategies on repurchase intention. Study 2 was conducted with the data obtained from the USA, which has an individualist structure and a low level of uncertainty avoidance; the functional evaluation was found to mediate the relevant process. Also, it was observed that corporate reputation had a moderating role on the indirect effect of firm strategies in both studies, where these effects also showed differences between studies depending on the culture. While proactive efforts of the firm with the high reputation level appreciated more in the collectivist and high level of uncertainty avoidance country, proactive efforts of the firm with the low reputation level provided better results in individualist and low level of uncertainty avoidance country. Theoretically, culture causes differentiation of individuals’ information processing, blame attribution, and perceptions of corporate reputation. Thus, practitioners are advised to understand the cultural characteristics of the market they serve for taking appropriate steps in the face of product-harm crisis, especially for creating the correct message content or offering satisfactory compensation.Öğe A robust regression method based on pearson type VI distribution(Springer Science and Business Media Deutschland GmbH, 2022) Büyükkör, Yasin; Şehirlioǧlu, Ali KemalIn classical regression analysis, the distribution of the error is assumed to be Gaussian, and Least Squares (LS) estimation method is used for parameter estimation. In practice, even if the distribution of errors is assumed to be Gaussian, residuals are not generally Gaussian. If the data set contains outlier (s) or there are observations that are suspected to be outlier, normality assumption is violated, and parameter estimates will be biased. Many statisticians used robust method, such as the M-Estimation Method, which is a generalized version of the Maximum Likelihood (ML) Estimation method, for parameter estimation when such problems occurred. However, if the data set has skewness and excess kurtosis, traditional M-Estimators cannot achieve a good solution. In this study, using the relationship between Pearson Differential Equation (PDE) and Influence Function (IF), M-Estimation method is proposed for data sets that follow Pearson Type VI (PVI) distribution. The advantage of this method takes into account the skewness and kurtosis values of the data set and generates dynamic solutions. Objective, influence, weight functions and tail properties of the PVI distribution are obtained by using the Probability Density Function (pdf) of the PVI distribution. For the regression parameter estimates, Iteratively Re-Weighted Least Squares Estimation Method (IRWLS) is used. In many simulation studies with different scenarios and applications with real data, if the data have skewness and excess kurtosis, the proposed method has achieved better results than other M-Estimation methods in terms of Total Absolute Deviation (TAB) and Mean Square Error (MSE).Öğe An overview of minority rights in the joint stock company under the provisions of the new Turkish commercial code(E-Bwn, 2017) Tüzemen Atik, Ebru; Arslan, Hasan; İçbay, Mehmet Ali; Dragoescu, Alina-AndreeaTurkish Commercial Code (TCC) no. 6102 was accepted on January 07, 2011 and put into practice on July 01 that year with the exclusion of few exceptional clauses. It has been only five years since its exercise; however, it is relatively a short period of time for an essential code like this to be fully comprehended and practiced. Therefore, TCC no. 6102 may still be qualified as a ‘new’ one. Concerning the company law, this new commercial code has brought about a number of improvements and alterations some of which are related to the minority rights which caused many faults during the period the previous code was in use. The profitability, efficiency and investment strategies of companies do not only concern the shareholders but also the countries whose nationality these companies belong to [1]. Following limited liability companies, joint-stock companies are the second most preferred type of company structure in Turkey. This type of companies, which are favoured for sizeable investments on account of their capital and operational structures, has a key role in Turkish Law. Besides, foreign investors who opt for doing business in Turkey choose either to start a joint-stock company or to partner up with an already existing one. For such an actuality, it is of paramount importance to provide proper operations of these companies that hold the majority of the total capital.Öğe Turkish business system and diversification(E-Bwn, 2017) Çil, Umut; Yılmaz, Rasim; Icbay, Mehmet Ali; Arslan, HasanSönmez (1990: 12) starts his book with the following words on the one hand: “It does not matter whether we are aware of it or not. Approximately 50 families or capital groups have managed Turkey. And the domination of these families has consolidated with every passing year. From economy to politics, from cultural life to the foreign policy, the decisions determining the destiny of 60 million have been decided by these big families or holding companies”. On the other hand, Buğra (1994: 187) emphasizes that “the decision to enter into a new area of activity is often taken via suggestions and recommendations of government authorities rather than through an evaluation of market signals”. It is obvious that there is an important relationship between governments and businesses. Moreover, as Çolpan, Hikino and Lincoln’s book (the Oxford Handbook of Business Groups, 2010) shows, it is important to emphasize that this is not only a case for Turkey but almost for all countries, particularly for developing ones because governments need some specific groups to help them for the growth and sustain it (e.g. Buğra, 1994; Çolpan et al, 2010; Çolpan and Hikino, 2008; Hoskisson, Johnson, Tihanyi and White, 2005; Khanna and Palebu, 2000; Tezel, 1982). Big business groups have undertaken the task of basic developmental actors of modern economic development in successful developing countries (Buğra, 1994; Çolpan et al, 2010; Çolpan and Hikino, 2008). In other words, there are mutual needs between them. In this context, despite the nuances, the holding companies or family holdings in Turkey is assumed under the same conceptual framework with the groups of Spain and South America, business houses of India, chaebol of South Korea, keiretsu of Japan and qiye jituan of China (e.g. Buğra, 1994; Çolpan and Hikino, 2008; Karaevli, 2008; Özkara et al., 2008). The relationship between some giant business groups and governments is an important claim which is often expressed as a necessity to grow and make the achieved growth sustainable (e.g. Buğra, 1994; Schneider, 2010; Tezel, 1982). One of the most important reasons behind the frequent discussion of this claim is the growing interest in diversified business groups, which are frequently seen in developing countries as serious economic actors against developed countries (e.g. Colpan, Hikino and Linkoln, 2010). With diversified business groups that is defined by Colpan and Jones (2016: 69) as “the term business group has been used broadly to encompass quite different organizational forms, including network-type, diversified and pyramidal groups, even if most research has focused on 'diversified' business groups that are active in technologically unrelated businesses”, the studies on business groups and developing countries show that it is one of the most common growth options, although Nguyen and Cai, (2016) argue that diversification is a rare event. The diversification strategy, which is the most important growth method of these groups and the popularity of the diversification strategy has also constituted an important field of study (Colpan and Jones, 2016). In this context, while it is often claimed that the main motivations identified in the central countries are valid for the whole world, on the contrary, it is emphasized that cultural and national differences will also lead to differences in this field. This study also predicts that the main drivers will differ in different countries. For this reason, it is claimed that the adoption of the diversification strategy of business groups in Turkey, which has a different class from the central country in terms of the national business systems that Whitley presents, can be based on more political-based reasons than the main sources of motivation in the central literature. This study is tried to examine that, different motivations may be the subject of different political periods and even different groups may follow this strategy for various reasons due to different attitudes towards politics with the emphasis on the diversified business groups classification made by Schneider (2010). Therefore, the largest business groups in Turkey have been identified and six of them have been selected to examine the main sources of the motivation behind the adoption of the diversification strategy in different political periods.
