Purpose - This paper has two main purposes. First, this paper aims to examine whether pre-initial public offering (IPO) franchising activity of issuing firms is priced in the financial markets and results in pricing ...

Farklılıklardan arındırılarak muhasebenin ortak bir dil haline getirilmesinin kaçınılmaz olduğu günümüzde, ülkemizde KOBİ’lerin finansal tablolarına olan güvenirliliğin sağlanması, finansal tablo kullanıcılarına karşıl ...

The relation between the Producer Prices Index (PPI) and the Consumer Price Index (CPI) in the U.S. is analyzed for two sub-periods: one spanning from 1947 to 1982, the post-war period marked by demand-side economic policies, ...

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 ...

Mindfulness has recently attracted more attention from service scholars due to its positive effect on various job outcomes. Yet, the linkage between mindfulness and service employees’ creativity is still not well understood. ...

This article introduces the concept of error recovery performance, followed by the development and validation of an instrument to measure it. The first objective of this article is to broaden the current concept of service ...

Purpose: The purpose of this paper is to integrate tenets from the appraisal-based model of self-conscious emotions and the compass of shame theory to examine restaurant frontline employees’ experience of shame following ...

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 ...

The Glycyrrhiza genus, generally well-known as licorice, is broadly used for food and medicinal purposes around the globe. The genus encompasses a rich pool of bioactive molecules including triterpene saponins (e.g., ...

Ebru Tekin Bilbil Grassroots, Municipality and Labor in the Circular Economy: The Need of a Street-Level Analysis in the European Union and Turkey Introduction Following the highest turnover of the European Parliament ...