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Corporate Financial Reporting and Performance

A New Approach

  • Book
  • © 2015

Overview

Authors:
  1. Önder Kaymaz

    1. Central Connecticut State University (CCSU), USA

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  2. Özgür Kaymaz

    1. Financial and Administrative Affairs Manager, Training Directorate, Turkish Airlines Inc., Turkey

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  3. A. R. Zafer Sayar

    1. The Union of Chambers of Certified Public Accountants of Turkey: TURMOB (AICPA-Equivalent), Turkey

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Table of contents (6 chapters)

  1. Front Matter

    Pages i-xii
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  2. Introduction

    • Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar
    Pages 1-9

  3. Theory and Analysis

    • Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar
    Pages 10-15

  4. GING and Corporate Earnings

    • Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar
    Pages 16-29

  5. The Model

    • Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar
    Pages 30-42

  6. Applications

    • Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar
    Pages 43-72

  7. Conclusion

    • Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar
    Pages 73-77

  8. Back Matter

    Pages 78-82
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Keywords

About this book

Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

Authors and Affiliations

  • Central Connecticut State University (CCSU), USA

    Önder Kaymaz

  • Financial and Administrative Affairs Manager, Training Directorate, Turkish Airlines Inc., Turkey

    Özgür Kaymaz

  • The Union of Chambers of Certified Public Accountants of Turkey: TURMOB (AICPA-Equivalent), Turkey

    A. R. Zafer Sayar

About the authors

Dr Önder Kaymaz is an Associate Professor of Accounting at the School of Business, the Central Connecticut State University (CCSU), in Connecticut, USA. Önder has authored numerous publications in his field. His research interests span capital/financial markets, domestic/international GAAPs, financial reporting, standard setting, international financial reporting and accounting standards, earnings management/quality, mandatory/voluntary disclosure, corporate governance, firm performance, domestic/international taxation, and financial regulation among others.

Dr Özgür Kaymaz is a Certified Public Accountant and Manager of Financial and Administrative Affairs at the Directorate of Education, Turkish Airlines (THY) Company in Istanbul, Turkey. With almost 20 years of hands-on experience as a specialist in the financial and the aviation sectors, Özgür has authored numerous publications in the field. His research interests include capital/financial markets, domestic/international GAAPs, financial reporting, standard setting, international financial reporting and accounting standards, earnings management/quality, mandatory/voluntary disclosure, corporate governance, firm performance, domestic/international taxation, and financial regulation among others.

Dr A.R Zafer Sayar has more than 25 years of experience as a capital markets, accounting and auditing specialist in the public sector. Since 2009, he has acted as Chief Executive Officer of the Union of Chambersof Certified Public Accountants of Turkey (TÜRMOB) which is an AICPA-equivalent agency. Professor Sayar became a technical advisor for the International Federation of Accountants (IFAC) Board in November 2011.

Bibliographic Information

  • Book Title: Corporate Financial Reporting and Performance

  • Book Subtitle: A New Approach

  • Authors: Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar

  • DOI: https://doi.org/10.1057/9781137515339

  • Publisher: Palgrave Pivot London

  • eBook Packages: Palgrave Economics & Finance Collection, Economics and Finance (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s) 2015

  • Hardcover ISBN: 978-1-137-51532-2Published: 05 November 2015

  • eBook ISBN: 978-1-137-51533-9Published: 05 November 2015

  • Edition Number: 1

  • Number of Pages: XII, 82

  • Topics: Financial Accounting, Accounting/Auditing, Public Finance

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