Financial Performance of Pension Companies Operating in Turkey with Topsis Analysis Method

In this study, financial performances of the companies were analyzed by TOPSIS method via using financial tables of the sixteen pension and life-pension companies. Firstly, financial ratios which are one of the important...

Relationship between Operating Cycle and Quality of Accounting Information in Tehran Stock Exchange Listed Companies

Earnings quality in financial reporting can influence confidence of investors in financial markets. Since the information and financial reporting environment of organizations is affected by the activity type of a busines...

Financial Development and Poverty: What Role for Growth and Inequality?

The paper assesses the effect of financial development on poverty reduction. To do this, we are going to build a model of simultaneous equations on a sample composed of 89 countries over the period 1990-2011. The model i...

Examination of Auditor Acceptance of Dysfunctional Behavior Using a Heuristic Model 

Does Ethic Rating Decrease Firms’ Cost of Capital? Empirical Insights from the Italian Setting

This paper focuses on the issues relating to the reduction of firms’ cost of debt connecting to the ethic rating score as a topic of crucial relevance especially in terms of creditworthiness. The literature on ethic rati...