Business, Management and Economics

Accounting and Corporate Reporting - Today and Tomorrow

Edited by Soner Gokten, ISBN 978-953-51-3550-0, Print ISBN 978-953-51-3549-4, 338 pages, Publisher: InTech, Chapters published September 20, 2017 under CC BY 3.0 license
DOI: 10.5772/66609
Edited Volume

We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Ph.D. Soner Gokten

Baskent University, Ankara-Turkey

Dr. Gokten is an Assistant Professor at Department of Management - Faculty of Economics and Administrative Sciences, Baskent University, Ankara, Turkey. He received his BSBA form Faculty of Economics and Administrative Sciences-Baskent University-Ankara, Turkey, MBA Finance and Ph.D. in Accounting and Finance degrees from Graduate School of Social Sciences-Gazi University, Ankara Turkey. He has published several articles, books, book chapters and conference proceedings. He is serving as a referee for national and international journals and Dr. Gokten has investment advisory, project finance and corporate valuation experience in several national and international projects.

Experience

  • 2015 - current

    Baskent University, Ankara-Turkey

  • 2006 - 2015

    Gazi University, Ankara-Turkey

Education

  • 1997 – 2000

    Ted Ankara College High School, Ankara

  • 2000 - 2015

    Faculty of Economics and Administrative Sciences, Baskent University, Ankara

    Business Administration (Bachelor Degree)

  • 2005 - 2008

    Gradute School of Social Sciences, Gazi University, Ankara

    Finance (Master Degree)

  • 2008 – 2014

    Graduate School of Social Sciences, Gazi University, Ankara

    Accounting and Finance (PhD)

Edited Books

  • Financial Management from an Emerging Market Perspective

    One of the main reasons to name this book as Financial Management from an Emerging Market Perspective is to show the main differences of financial theory and practice in emerging markets other than the developed ones. Our many years of learning, teaching, and consulting experience have taught us that the theory of finance differs in developed and emerging markets. It is a well-known fact that emerging markets do not always share the same financial management problems with the developed ones. This book intends to show these differences, which could be traced to several characteristics unique to emerging markets, and these unique characteristics could generate a different view of finance theory in a different manner. As a consequence, different financial decisions, arrangements, institutions, and practices may evolve in emerging markets over time. The purpose of this book is to provide practitioners and academicians with a working knowledge of the different financial management applications and their use in an emerging market setting. Six main topics regarding the financial management applications in emerging markets are covered, and the context of these topics are "Capital Structure," "Market Efficiency and Market Models," "Merger and Acquisitions and Corporate Governance," "Working Capital Management," "Financial Economics and Digital Currency," and "Real Estate and Health Finance."

  • Accounting and Corporate Reporting - Today and Tomorrow

    We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

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