Framing Effects On New Generation Financial Statements.

Date

2013-12-31

Author

Gönül, Mustafa Sinan
Muğan, Fatma Naciye Can
Akman, Nazlı

Metadata

Show full item record

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Item Usage Stats

175
views

0
downloads

We will investigate the perceptions about the new format of the financial statements and evaluation of it by both expert and novice groups will also be gathered. This will provide a glimpse on how easy/difficult the adoption of this new standard will be when it will be forced into implementation. To investigate the effects of the aforementioned factors on the perceptions and judgments of the financial statement users, an experiment having a 2x2x4 factorial design will be employed. The independent variables will be i) the format of the financial statements (old or new), ii) the experience level of the group (experts or novices) and iii) the characteristic of the firm to which the financial statements belong (high-leverage, low- leverage, simple or complex). The first two factors represent the between-subjects variables, while the last factor will be manipulated as a within- subjects variable. Table 1 summarizes the experimental design and the procedure. The participants in the study will be composed of an expert group and a novice group in accordance with the design. The expert group will be composed of financial statement users working as auditors and experienced managers and will also include specialists from Sermaye Piyasası Kurulu (SPK). The experimental package will delivered to these experts via emails and their participations and contributions will be requested. After a certain time interval, second and third wave e-mail reminders about the study will be sent as needed. In this respect, our primary purpose for the current project is to investigate the effects of presenting a set of financial statements in the old format vs. the new format by making use of a controlled experiment so that a meticulous comparison for a number of different cases can be achieved. Another factor that will be involved in the experiment is the inclusion of either an expert or a novice group. Due to the fact that the experience level of experts and novices in dealing with the financial statements is quite different, the way they will be influenced by the change in the presentation format might be quite distinct as well.

Subject Keywords

İşletme

URI

https://hdl.handle.net/11511/59483

Collections

Department of Business Administration, Project and Design

Suggestions

OpenMETU
Core

CLASS IMBALANCE AND ACTIVE LEARNING Attenberg, Josh; Ertekin Bolelli, Şeyda (2013-01-01) The performance of a predictive model is tightly coupled with the data used during training. While using more examples in the training will often result in a better informed, more accurate model; limits on computer memory and real-world costs associated with gathering labeled examples often constrain the amount of data that can be used for training. In settings where the number of training examples is limited, it often becomes meaningful to carefully see just which examples are selected. In active learning ...
Variational Bayes methods for random matrix-based extended target tracking Tuncer, Barkın; Özkan, Emre; Department of Electrical and Electronics Engineering (2022-2-10) In this thesis, we investigate two major topics; Random matrix-based models using variational Bayes inference for extended target tracking and shape classification algorithms for tracking applications. In the scope of this thesis, we have derived two novel random matrix-based tracking algorithms. First, to represent the extent of dynamic objects as an ellipsoid with a time-varying orientation angle, and secondly, to estimate the extent of the object or a group of objects with more than one ellipsoid. In bo...
Crypto asset taxonomy classification and crypto news sentiment analysis Köse, Ozan; Karagöz, Pınar; Department of Computer Engineering (2020-9) There are over 1900 cryptocurrencies trading in cryptocurrency exchanges as of June 2020 and the number is rapidly growing. In the current crypto scene, cryptocurrencies are seen as investment vehicles by many, yet every crypto asset is designed to operate in a speciﬁc sector within a pre-deﬁned business model. There are many characteristics that differentiate one crypto asset from another and there are numerous internal and external factors that affect each crypto asset diﬀerently depending on these charac...
PROGRESSIVE CLUSTERING OF MANIFOLD-MODELED DATA BASED ON TANGENT SPACE VARIATIONS Gokdogan, Gokhan; Vural, Elif (2017-09-28) An important research topic of the recent years has been to understand and analyze manifold-modeled data for clustering and classification applications. Most clustering methods developed for data of non-linear and low-dimensional structure are based on local linearity assumptions. However, clustering algorithms based on locally linear representations can tolerate difficult sampling conditions only to some extent, and may fail for scarcely sampled data manifolds or at high-curvature regions. In this paper, w...
Use of nontraditional rating sources in performance appraisals Sümer, Hayriye Canan; Bilgiç, Reyhan (2006-01-01) The purpose of this study was to evaluate the feasibility of a multi-source feedback system in a public sector organization and, more specifically, to examine performance appraisals provided by nontraditional rating sources (i.e., subordinates, peers, and sell) both psychometrically and on the basis of user-reactions. Intraclass correlations (i.e., inter-rater reliabilities) for subordinate evaluations were found to be relatively high (49). The pattern of correlations between ratings provided by different s...

Citation Formats

M. S. Gönül, F. N. C. Muğan, and N. Akman, “Framing Effects On New Generation Financial Statements.,” 2013. Accessed: 00, 2020. [Online]. Available: https://hdl.handle.net/11511/59483.