The financing preferences and capital structure of micro, small and medium sized firm owners in forest products industry in Turkey

Akyüz, Kadri Cemil; Akyüz, İlker; Serіn, Hasan; Cindik, Hicabi

doi:10.1016/j.forpol.2004.09.003

Cited by 23 publications

(17 citation statements)

References 30 publications

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“…That consists of 851 small and medium industrial company of this country, the results shows that budget barriers greatly influence small company performance. (Akyüz et al, 2006), and also other research introduce economical difficulties as significant barrier (Doniavy, 2003), according to the present research results there is a relationship between small industrial limits and quality improvement programs development absence. So, increasing small business economical potential is recommended in company with training in order to achieve quality improvement programs implementation.…”

Section: Conclusion and Suggestionssupporting

confidence: 74%

“…Regarding that small industries are grappling with financial limits (Akyüz et al, 2006), it leads to the information and human limits. So small industries economical barriers can be one of the factors which influence these programs implementation, and also personnel are the main executive of these quality improving programs, and if there is adequate motivation absence on this ground, it can be one of the important factors which facing this program with problems.…”

Section: Research Conceptual Modelmentioning

confidence: 99%

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Limitation and Difficulty Analysis of Quality Improvement Program Implementation in Urmia Small Industries

Azizzadeh¹,

Shamsi²,

Veiseh³

et al. 2012

IBR

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According to nowadays competitive environment, quality improvement programs appear to be significant more than ever in order to achieve better production and services, costs reduction, and increasing the performance, quality improvement programs are implemented to increase the production and services quality in small industries, and because of their special features, establishing these programs are facing limitations. A lot of researches conducted either inside or outside the country survived the effective factors on quality improvement programs (inter-organizational and out-organizational factors), that we can refer to management support, training and organizational culture (inter-organizational factor), Society culture, static and dynamic environment, economical statue (out-organizational factors). The present research is aimed to survey the difficulty and quality improvement programs implementation problems in Urmia industrial estates, this study was analyzed on exams and statistical software basis. This research finding approves the relationship between technology, personnel and manager’s attitude, proficiency and economical limitation with quality improvement programs, in other words, technology, personnel and managers attitude toward quality improvement programs are five factors which greatly influence the quality improvement programs establishment and in case of deficiency in these factors, they can be considered as quality improvement program’s implementation barriers

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Section: Conclusion and Suggestionssupporting

confidence: 74%

Section: Research Conceptual Modelmentioning

confidence: 99%

Limitation and Difficulty Analysis of Quality Improvement Program Implementation in Urmia Small Industries

Azizzadeh¹,

Shamsi²,

Veiseh³

et al. 2012

IBR

View full text Add to dashboard Cite

show abstract

“…Until that time, financial reporting had been considered as a tool for calculating tax rather than for evaluating the financial position of entities (Akyüz et al, 2006). The communiqué that was issued by the CMB was one of the most important steps towards harmonizing the existing financial reporting practices with international standards (Poroy Arsoy & Sipahi, 2007).…”

Section: The Turkish Contextmentioning

confidence: 99%

Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants

Kılıç¹,

Uyar²

2017

JAMIS

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In 2009, the International Accounting Standards Board (IASB) issuedInternational Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting needs of SMEs. Although IFRS for SMEs is still not required in this jurisdiction, Turkey was one of the first ones that have taken substantive steps towards adoption of IFRS for SMEs. The main purpose of this research is to investigate the perceptions of Turkish accountants, academicians, and auditors regarding the adoption process of IFRS for SMEs via in-depth interview methodology. The findings of the research confirmed the need for a stand-alone standard set for SMEs. The interviewees asserted that more simplification on IFRS for SMEs may hinder comparability of financial statements. While high-quality financial information will be the most important advantage of applying IFRS for SMEs, cost burdens on firms and lack of trained personnel will be the major obstacles for the implementation process.

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“…Özer and Yamak, 2000;Karadeniz et al, 2009), and some examined the firms without sectoral distinction (e.g. Akyüz et al, 2006;Kirkulak and Balsarı, 2007). Additionally, Turkish firms have been analyzed in some cross-country studies (Booth et al, 2001;Fan et al, 2012).…”

Section: Empirical Studies On Determinants Of Capital Structure Decismentioning

confidence: 99%

Sermaye Yapısını Etkileyen Faktörler: BIST Ulaştırma Endeksinde Bir Uygulama

Akgül¹,

Sigali²

2018

Muhasebe Ve Finansman Dergisi

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The financing preferences and capital structure of micro, small and medium sized firm owners in forest products industry in Turkey

Cited by 23 publications

References 30 publications

Limitation and Difficulty Analysis of Quality Improvement Program Implementation in Urmia Small Industries

Limitation and Difficulty Analysis of Quality Improvement Program Implementation in Urmia Small Industries

Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants

Sermaye Yapısını Etkileyen Faktörler: BIST Ulaştırma Endeksinde Bir Uygulama

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