The main targets set for economic growth in the World Bank＇s 1990 report is to provide a permanent and sustainable poverty eradication strategies on the development. Used for this purpose today, the most effective st...The main targets set for economic growth in the World Bank＇s 1990 report is to provide a permanent and sustainable poverty eradication strategies on the development. Used for this purpose today, the most effective strategy comes at the beginning of micro-credit system. Microcredit, in particular in the area of the individuals, and its opportunities to increase the credit to the users of the production process and ensure active participation in the society starting from the women＇s economic initiatives, but it cannot be considered as a micro-economic factors in the economy to facilitate an effective financial mechanism. Many studies in the literature have revealed that women＇s contribution to family income of households in poverty has created an important support. In addition, micro-credit system encourages women to create their own jobs, as the GNP （Gross National Product） of the countries contribution to increase employment opportunities. There are opinions arguing that, making use of the contact with communities in the potential female workforce satisfactory for women to create job opportunities to gain income is able to provide initial capital to the existing banking system, because in many countries＇ negative socio-cultural conditions, competing with men is much difficult. Micro-credit system, in the respect of changing countries socio-cultural and socio-economic structures is an important contribution. Microfinance occurred in recent years by rapid developments in Turkey since 2000, progress has been very professional. Our work in the field of micro-finance started operations in 2002, the Evaluation of Women＇s Work Association of Business Economics and the Grameen Bank realized Maya model adapted for Waste Prevention Foundation of Turkey should apply micro-finance. Micro-finance practices in the world and Turkey also compared practices. Turkey＇s application of micro-finance in banks＇ credit policies that support marketing activities related to marketing and sales strategies was examined by size. Also, emerging areas in Turkey, especially in the south-east region, the application of micro-finance loans contributed to the development of this geographical area were assessed. Studies of marketing and financial aspects of micro-finance were examined, the economic dimension of these practices by the country＇s social, cultural, political development has also been found to contribute significantly.展开更多
In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisatio...In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisation and definition of strong principles, Ball （2006） and Nobes （2006） were concerned about differences in the application of IFRS cross-countries and firms. Barth, Landsman ＆ Lang （2008） stated that the flexibility of principles- based International Accounting Standards （IAS） could create incentives for firms to manage earnings. This paper contributes to analyse the impact of IFRS on accounting quality for European firms. The findings show that for firms in the European Union （EU） IFRS produce a negative effect on accounting quality that continues after 2005, when IFRS becomes mandatory. By contrast, for European firms which are not EU members the IFRS adoption increases accounting quality. These results support the concerns about IFRS application and flexibility and indicate that accounting quality does not improve just because the adoption of IFRS is mandatory.展开更多
文摘The main targets set for economic growth in the World Bank＇s 1990 report is to provide a permanent and sustainable poverty eradication strategies on the development. Used for this purpose today, the most effective strategy comes at the beginning of micro-credit system. Microcredit, in particular in the area of the individuals, and its opportunities to increase the credit to the users of the production process and ensure active participation in the society starting from the women＇s economic initiatives, but it cannot be considered as a micro-economic factors in the economy to facilitate an effective financial mechanism. Many studies in the literature have revealed that women＇s contribution to family income of households in poverty has created an important support. In addition, micro-credit system encourages women to create their own jobs, as the GNP （Gross National Product） of the countries contribution to increase employment opportunities. There are opinions arguing that, making use of the contact with communities in the potential female workforce satisfactory for women to create job opportunities to gain income is able to provide initial capital to the existing banking system, because in many countries＇ negative socio-cultural conditions, competing with men is much difficult. Micro-credit system, in the respect of changing countries socio-cultural and socio-economic structures is an important contribution. Microfinance occurred in recent years by rapid developments in Turkey since 2000, progress has been very professional. Our work in the field of micro-finance started operations in 2002, the Evaluation of Women＇s Work Association of Business Economics and the Grameen Bank realized Maya model adapted for Waste Prevention Foundation of Turkey should apply micro-finance. Micro-finance practices in the world and Turkey also compared practices. Turkey＇s application of micro-finance in banks＇ credit policies that support marketing activities related to marketing and sales strategies was examined by size. Also, emerging areas in Turkey, especially in the south-east region, the application of micro-finance loans contributed to the development of this geographical area were assessed. Studies of marketing and financial aspects of micro-finance were examined, the economic dimension of these practices by the country＇s social, cultural, political development has also been found to contribute significantly.
文摘In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisation and definition of strong principles, Ball （2006） and Nobes （2006） were concerned about differences in the application of IFRS cross-countries and firms. Barth, Landsman ＆ Lang （2008） stated that the flexibility of principles- based International Accounting Standards （IAS） could create incentives for firms to manage earnings. This paper contributes to analyse the impact of IFRS on accounting quality for European firms. The findings show that for firms in the European Union （EU） IFRS produce a negative effect on accounting quality that continues after 2005, when IFRS becomes mandatory. By contrast, for European firms which are not EU members the IFRS adoption increases accounting quality. These results support the concerns about IFRS application and flexibility and indicate that accounting quality does not improve just because the adoption of IFRS is mandatory.
