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TÜREGÜN, Nida

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Now showing 1 - 10 of 11
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    Exploring the multifractality in the precious metal market
    (World Scientific, 2023-06) Doğangün, Itır; Oral, E.; Akkartal, E.; Türegün, Nida; Hotel Management; TÜREGÜN, Nida; DOĞANGÜN, Itir
    This study proposes a novel approach to investigating the multifractality of time series using the multifractal cross-correlation detrended moving average analysis (MF-X-DMA). The study demonstrates the behavioral differences of MF-X-DMA in coherent and non-coherent time periods. Due to the lack of a mechanism to capture the dynamical cross-correlation in time series, correlated time series with multifractal structure present a barrier for analysis. The study shows that when the wavelet coherence method is applied to time series, co-movement between time series can be easily captured in certain time intervals, providing an efficient way to find time intervals to apply MF-X-DMA. The study applies the wavelet coherence method to the daily spot prices of gold and platinum from January 1987. It shows that the wavelet coherence method is an excellent engine to extract designated time series in certain frequency and time intervals, eliminating the need for windowing or shuffling methods. Additionally, the study observes a long-term power law cross-correlation using detrended cross-correlation analysis coefficients of inversed series for both low-correlated and high-correlated series. Finally, the findings indicate that MF-X-DMA leads to superior results compared to MF-DFA when provided with highly correlated data.
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    Does financial crisis impact earnings management? Evidence from Turkey
    (Wiley, 2020-01) Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    This study attempts to display the impact of global financial crisis of 2008 on earnings management (EM) compare with the period before and after with the case of listed manufacturing firms in Borsa Istanbul for the period of 2007–2012. Furthermore, it deepens the EM literature by concentrating on an emerging economy. Discretionary accruals (DA) were computed using the modified Jones model as a measure of EM. Moreover, this study examines EM behavior by separating firms into firms with positive and negative DA. The results of this study registered a high level of EM in firms throughout the postcrisis period.
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    Impact of technology in financial reporting: The case of Amazon Go
    (Wiley, 2019-07-08) Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    Since the beginning of the 21st century, there is no doubt that humanity has made a huge step forward in the field of robotics. In the next 20 years, financial reporting will see a stronger change thanks to machine learning, artificial intelligence, block chain, and big data usage. With the convergence of artificial intelligence and block chain, it is now clear that in the near future the work of the accounting profession will be supported by automation. Thus, the aim of the study to introduce the effects of technological changes and transformations on the future of financial reporting. The study first introduces technological tools and provides an overview of the advantages and threats of technological changes to financial reporting. Then, the study provides a case of Amazon Go to display the transformation of financial reporting with the technological changes.
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    How cost of capital is changing: The effect of accounting information
    (Wiley, 2021-01) Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    The main objective of this paper is to explore the effects of information on the costs of capital. The study will offer insights on how firms can make use of information to manipulate the costs of capital to achieve the desired goals. It offers divergent view on the effects of information on the costs of capital. Moreover, it examines the effect on the capital costs of the firm's accounting information by taking earnings quality as a proxy. The analytical results suggest that all of the accounting information components have an effect on the capital cost of the firm. The further finding of this paper is that the quality and quantity of information have an effect on the capital cost in a firm. Importantly, information has different effects on the informed and uninformed investors. This paper offers new insights on the role of private and public information on affecting the costs of capital on both informed and the uninformed investors.
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    The moderating role of organizational tenure on the relation between job crafting and job boredom: A study on accountants
    (Nomos Verlagsgesellschaft mbH, 2023) Türegün, Nida; Sesen, H.; Soran, Semih; Professional Flight Program; Hotel Management; TÜREGÜN, Nida; SORAN, Semih
    The aim of this study is to examine the moderating role of organisational tenure on the relationship between job crafting and job boredom. For this purpose, a sample of 315 professional accountants from 82 independent audit companies listed on the Public Disclosure Platform was used. The data were analysed using hierarchical regression in addition to slope analysis. Analysis results show the neg-ative relationship between job crafting and job boredom is significantly stronger for short organisational tenure. Additionally, strong job crafting is more likely to disengage accountants from job boredom when they have short tenure compared to long tenure.
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    Book PartPublicationMetadata only
    History and techniques of managerial accounting
    (Peter Lang AG, 2023-03-06) Türegün, Nida; Hotel Management; Kaya, M. V.; TÜREGÜN, Nida
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    Conference ObjectPublicationOpen Access
    The rationale and ethics behind non-profit organizations being exempt from tax
    (BC Grup Inc., 2020) Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    The current research paper is prepared to explain the rationale and ethics behind the tax exemption of non-profit organizations. The main purpose of this paper is to explore the understanding of such exemption discussed in various studies. The topic is interesting and attractive to find out the reasons for tax exemption for a non-profit organization to realize its importance. The requirement is to find out the reasons from relevant literature to ensure completeness in this research paper. The overall findings in the current study have clarified that tax exemption for non-profit organizations is essential to mitigate any threat in the future. The research indicates that non-profit organization work according to the welfare policies and rules set by the government. The support of government is mandatory to promote and motivate such welfare practices. Although the revenue budget of the government may face critical issues due to this action, the practices of welfare and well-being should be continued in the same manner. The government authorities should offer further relief to such organizations that they can reduce the financial issues in the long run.
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    ArticlePublicationRestricted
    Success model of online food delivery system: The role of brand image in customer responses
    (LLC CPC Business Perspectives, 2022) Erkmen, E.; Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    There is a growing interest in understanding the factors affecting the success of online food delivery (OFD) systems because online food ordering has increased considerably in recent years. Hence, the purpose of this study is to investigate the effect of brand image on customer satisfaction and purchase intention based on the stimulus-organism-response (S-O-R) framework by adopting DeLone and McLean IS success model. A convenience sample of 251 respondents, who use the most popular OFD applications in 3 largest cities of Turkey, was surveyed by an online self-administered structured questionnaire. The results were first organized as descriptive statistics for observed variables and frequencies of demographic variables. In the second phase, confirmatory factor analysis (CFA) followed by structural equation modeling (SEM) was used to test the measurement and structural model. The results reveal that among OFD system success factors, only the system and service quality positively influence brand image, accounting for 46% of the variance. On the other hand, this study could not validate the proposed positive effect of information quality on brand image. For the role of brand image in customer responses, the findings evidence a significant positive effect of brand image on both customer satisfaction and intention to use. The variable explains 34% and 22% of the variance in satisfaction and purchase intention, respectively. In line with these results, this paper concludes that brand image can be introduced into the e-commerce success model as a new variable due to its partial mediating role and significant effects on customer responses.
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    Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul
    (Taylor & Francis, 2018) Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    Using data for firms at Borsa Istanbul in Turkey, this study determines how borrowing costs, firm size, and board size and independency affect choice of earnings management (EM) type (efficient or opportunistic), in an attempt to expand the somewhat limited EM literature. The results of the ordinary least squares hypothesis testing show that the firms practice efficient EM, and that highly leveraged firms and those with a high proportion of independent non-executive board members use EM less than those with a low proportion, while large firms and those with large boards use EM more than those with small boards do.
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    ArticlePublicationOpen Access
    Financial performance evaluation by multi-criteria decision-making techniques
    (Elsevier, 2022-05) Türegün, Nida; Hotel Management; TÜREGÜN, Nida
    A thorough review of techniques for the experts invested in capital markets is necessary to take the decision-making process on the stock. When it comes to profiting from the capital markets, timing is crucial. The accurate evaluation of the financial performance of the businesses in the tourism sector is of great importance both in socio-economic and strategic terms in all countries in the world. As a result, the majority of investors use multi-criteria decision-making techniques to choose the best stocks. Thus, this paper aims to perform analysis on the TOPSIS, and VIKOR multi-criteria decision-making methods by taking base as an entropy method across companies that operate in the tourism industry and are publicly traded on the Borsa Istanbul by covering the data from 2018 to 2020, and to uncover the performance results of the companies and rank them by these main criteria. In the analysis results regarding the evaluation of the financial performance of tourism companies traded in BIST, it was seen that the ranking results made with TOPSIS and VIKOR methods were similar in 2018 and 2019. It is slightly different in 2020. It was seen that AVTUR was the most important alternative in both methods, whereas MARTI had the lowest ranking alternative. Moreover, MERIT, KSTUR, and PKENT have been determined as fluctuating companies.