Gürel, Beyza

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Profile URL
https://hdl.handle.net/20.500.14365/6852
Name Variants
Gurel, Beyza
Gürel, Beyza
Job Title
Email Address
beyza.gurel@ieu.edu.tr
Main Affiliation
03.02. Business Administration
Status
Current Staff
Website
ORCID ID
0000-0003-3563-3994
Scopus Author ID
58714001800
Turkish CoHE Profile ID
35202484B06B9B89
Google Scholar ID
6XeEI5gAAAAJ
WoS Researcher ID
JTE-2118-2023
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Sustainable Development Goals

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2

Citations

11

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1

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Scholarly Output

5

Articles

4

Views / Downloads

40/669

Supervised MSc Theses

0

Supervised PhD Theses

1

WoS Citation Count

8

Scopus Citation Count

11

WoS h-index

1

Scopus h-index

1

Patents

0

Projects

0

WoS Citations per Publication

1.60

Scopus Citations per Publication

2.20

Open Access Source

3

Supervised Theses

1

JournalCount
Journal of Economic and Administrative Sciences1
Muhasebe ve Finansman Dergisi1
Sustainable Development1
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Now showing 1 - 5 of 5
  • Thumbnail Image
    Article
    Citation - WoS: 8
    Citation - Scopus: 11
    Investigating the Ecological Footprint and Green Finance: Evidence From Emerging Economies
    (Emerald Group Publishing Ltd, 2023) Vardar, Gülin; Aydoğan, Berna; Gürel, Beyza
    PurposeConsidering the evolving importance of green finance, this study uses climate-related development mitigation finance as a proxy of green finance and investigates the impact of green finance on ecological footprint as an indicator of environmental quality along with the influence of economic growth, renewable energy, greenhouse gas emissions, trade openness and urbanization across 47 developing countries over the period 2000-2018.Design/methodology/approachAfter finding the presence of cross-sectional dependency among variables, the second-generation panel unit root test was employed to detect the order of integration among the variables. Since all the variables were found to be stationary, Westerlund cointegration technique was employed to detect the long-run relationship among the variables. Then, the long-run elasticity among the dependent and independent variables was tested using fully modified ordinary least squares (FMOLS), dynamic ordinary least squares (DOLS) and pooled mean group-autoregressive distributed lag (PMG-ARDL) approaches.FindingsThe empirical findings suggest the presence of long-run relationship among all the variables, namely, ecological footprint, green finance, economic growth, renewable energy consumption, greenhouse gas emissions, trade openness and urbanization for the selected developing countries in the sample. Furthermore, economic growth, greenhouse gas emissions, trade openness and urbanization, all have a positive and significant impact on the ecological footprint, whereas renewable energy consumption and green finance have a significant and negative impact on the ecological footprint, which supports the view that environmental quality is improved with the greater use of renewable energy technologies and allocation of greater amounts of more green finance.Originality/valueThe empirical results of this study offer policymakers and regulators some implications for environmental policy for protecting the countries from ecological issues.
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    Article
    Reflections of Ifrs and Translation Loss: the Case of Turkcell
    (2019) Şımga Muğan, F. N. Can; Gürel, Beyza
    This study examines the possible reflections of translation differences based on the financial statements that areprepared in accordance with IFRS, and TFRS, which is a literal translation of IFRS. Majority of the literature about“accounting and translation” concerns regulations, and there has been a few on the reflection of these on annual reportspresented in more than one language. A company which prepares financial statements in two languages has been chosen forcase study analysis to gain insight. We selected Turkcell Group since they are the first and only company in Turkey thattrades on both the New York Stock Exchange (NYSE) and Borsa İstanbul (Istanbul Stock Exchange). Turkcell prepares itsfinancial statements in both languages. SEC ruled in 2007 to accept financial statements prepared in accordance with IFRSwithout reconciling them to U.S. GAAP, with an effective date of March 2008, narrowed our focus on the period of 2009 to2017. In this pilot study, the content analysis revealed that there is a significant difference between two financial statementsin terms of intangible assets yet there is no significant difference for tangible assets.
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    Article
    Time-Varying Correlations and Volatility Spillovers Between Cryptocurrencies and Islamic Equity Indices: Indonesia, Pakistan and India
    (Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 0029-01-26) Balcı, Nehir; Gürel, Beyza
    This study investigates the co-movements and volatility spillover dynamics between cryptocurrencies and Islamic equity indices in Indonesia, Pakistan and India addresses the scarcity of comparative evidence for these major developing economies. The study examines volatility spillovers and dynamic correlations across markets based on return series from January 4, 2017, to January 4, 2025, employing BEKK-GARCH and DCC-GARCH models. Empirical results reveal a unidirectional transmission of volatility from cryptocurrencies to Islamic equities, except for Ethereum and Pakistan, where a weak bidirectional spillover is observed. The analysis uncovers a time-horizon dichotomy. Short-term spillovers remain limited. Dynamic correlations intensify significantly over the long run. This suggests a growing integration between cryptocurrency assets and Islamic stock markets indices. Cryptocurrencies act as diversifiers in the short run and their role as hedges weakens over the long term. This deeper integration increases the exposure of Islamic financial systems to cryptocurrency-induced risks and may affect overall financial stability. These results highlight the need for regulators and policymakers to closely monitor volatility transmission channels and enhance oversight mechanisms. A clear understanding of these dynamics is essential to mitigate the risk of systemic disruptions and ensure the resilience of Islamic financial markets amid the growing influence of digital assets
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    Article
    Turning Profit into Sustainability: Evidence on Artificial Intelligence, Education, and Ecological Footprint
    (Wiley, 2025) Balci, Nehir; Gurel, Beyza; Okur, Mustafa Reha
    This 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.
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    Doctoral Thesis
    Ifrs in the Context of Translation Issues: Insights From Türkiye
    (İzmir Ekonomi Üniversitesi, 2024) Gürel, Beyza; Si̇gali, Seçi̇l
    Bu araştırma, Uluslararası Finansal Raporlama Standarları'nın (UFRS) benimsenmesiyle ortaya çıkan zorlukları, Türkiye'yi bir vaka çalışması olarak kullanarak, çeviri sorunları odağında incelemektedir. UFRS'nin benimsenmesi, muhasebe uygulamalarını küresel düzeyde birleştirmeye yönelik önemli bir adımı temsil etmektedir. Bu küresel fenomen, bu standartların birçok dile çevrilmesine yol açmış, doğruluğu ve açıklığı korumanın zorluklarını vurgulamıştır. İlk olarak İngilizce olarak formüle edilen muhasebe standartları, şimdi çeşitli uluslara ve dillere yayılmış durumda, bu da standart belirleme ve düzenleme alanında önemli bir gelişimi işaret etmektedir. Tez, ABD ve Avrupa'da muhasebe standartlarının gelişimini inceleyerek evrensel bir muhasebe dilinin benimsenmesinin karmaşıklıklarını anlamak için bir temel oluşturur. Sonra, tez Türkiye'nin muhasebedeki özgün yolunu inceleyerek bir kural tabanlı, vergi merkezli sistemden Türk Finansal Raporlama Standartları'na (TFRS) geçişte karşılaştığı zorlukları vurgulamayı temellendirir. Araştırmanın önemli bir yönü, dil felsefesi alanında teorik çerçeveyi incelemesi ve ilgili literatürü kapsamlı bir şekilde gözden geçirmesidir. İki aşamalı nitel araştırma metodolojisini kullanarak, araştırma odak gruplarıyla yapılan tartışmaları ve mali tablo hazırlayıcıları, denetçiler ve akademisyenlerle derinlemesine görüşmeleri birleştirir ve bu geçişin pratik sonuçlarını ortaya çıkarmayı amaçlar. Önemli bir gözlem, Türk kullanıcılarının sıkça geçişle ilgili sorunları çeviri sorunları olarak algıladığıdır. Bu araştırma, özellikle çevirinin karmaşıklıklarını vurgulayarak, ilke tabanlı bir muhasebe sistemine geçişle ilişkili zorlukların anlaşılmasına katkıda bulunmayı amaçlamaktadır ve muhasebe sektöründeki ve akademideki paydaşlar için içgörüler sunmaktadır.