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Purpose -This paper aims to investigate internet financial reporting following major regulatory changes in Turkey. Although these regulations only cover publicly listed firms, large unlisted firms also use the internet to disseminate financial information. Design/methodology/approach -The study surveys the top 500 Turkish industrial firms on the "Istanbul Chamber of Industry 500" (ICI500) to determine whether the regulatory changes led to significant changes in their financial reporting on the internet. Findings -The percentage of firms providing financial disclosures on the internet doubled from 2003 to 2010. However, problems remain, including the extremely low level of voluntary disclosures (six percent of firms) and the failure of listed firms to provide information other than mandatory disclosures such as financial summaries and ratios. The study finds increases in voluntary disclosures of share price performance and management reports, providing support for the signaling theory. Originality/value -This study investigates listed as well as unlisted firms and specifically addresses the consequences of regulatory intervention.

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Purpose: This study was conducted to examine the relationship between nurses' fear levels and their insomnia, influencing sociodemographic factors during the COVID-19 pandemic.Design and Methods: This study utilized cross-sectional methods and the data were collected between July 15 and August 15, 2020. In the data collection, "Sociodemographic question form," "Covid-19 Fear Scale," and "Bergen Insomnia Scale" tools were used. Descriptive statistics, numbers, percentages, independent samples t test, analysis of variance test, and correlation were used on the Statistical Package for Social Science (SPSS) 22.0 package program in evaluating the research data.Ethical approval was obtained from the Ethics Committee of Batman University.Findings: A positive correlation was found between COVID-19 Fear Scale and the Bergen Insomnia Scale (r = .392; p = .001). The relationship between COVID-19 Fear and Bergen Insomnia Scale score averages and nurses' educational status, income level, shift working status, the status of their relatives being diagnosed with COVID-19, the state of being satisfied with the management of the pandemic process by the Ministry of Health, the situation of having resources in the settings where they work, the status of being in quarantine was statistically significant (p < .05). Conclusion:The relationship between the nurses' fear levels of COVID-19 and their insomnia levels was moderate.Practice Implications: The results of this study are important in terms of understanding the nurses' fear and insomnia during the pandemic and provide data support for the proper interventions. Also, nurses working in Turkey may call for more attention and support from policymakers during the COVID-19 pandemic.