01. Araştırma Çıktıları | TR-Dizin | WoS | Scopus | PubMed
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Browsing 01. Araştırma Çıktıları | TR-Dizin | WoS | Scopus | PubMed by Department "İEÜ, İşletme Fakültesi, Muhasebe ve Denetim Bölümü"
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Article Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism(Amer Accounting Assoc, 2025) Mukherjee, Shibashish; Wang, Shuo; Okur, Mustafa RehaSYNOPSIS: High-ability managers' performance track records and "integrity" culture foster capital providers' trust and reduce career risks, allowing them to set the firm's financial reporting policies. Employing this discretion, highability managers are likely to report less conditionally conservative earnings. Data from S&P 1500 U.S. firms between 1996 and 2017 support this conjecture. Additional analysis continues to suggest that high-ability managers lower conditional accounting conservatism under limited boundary conditions. We also document that some highability managers misuse their financial reporting discretion opportunistically. Despite this, using a two-stage method, we show that our proposed theoretical mechanism-firms with a stronger corporate integrity culture, which promotes trust-enables high-ability managers to report less conditionally conservatively. This study contributes to the research on accounting conservatism and managerial behavior, cautioning capital providers against placing excessive trust in high-ability managers, as in some cases, that trust has been found to be misplaced.Article Turning Profit into Sustainability: Evidence on Artificial Intelligence, Education, and Ecological Footprint(Wiley, 2025) Balci, Nehir; Gurel, Beyza; Okur, Mustafa RehaThis paper examines how profit relates to ecological footprint intensity and how the link is shaped by artificial intelligence capability and education quality. We analyze 53,081 firm year observations from 15 innovation-leading economies during 2003-2022 using system GMM. The findings reveal that (i) profitability is associated with lower footprint intensity (ii) artificial intelligence capability is associated with higher footprint intensity and weakens the footprint-reducing effect of profitability, while education quality is associated with lower intensity and strengthens that channel, (iii) the joint effect of profitability, AI capability, and education quality increases footprint intensity. The findings speak to responsible production and climate action agendas. The study findings indicate that the interactions between profitability, artificial intelligence capability, and education quality have a multi-layered structure in terms of environmental sustainability. In line with sustainable development goals, recommendations focus on subjecting artificial intelligence investments to mandatory environmental impact assessments, and aligning education systems with sustainable production and environmental responsibility awareness.
