Corporate Financial Reporting and Performance: A New Approach

About A. R. Zafer SayarÖnder KaymazÖzgür Kaymaz

Dr Önder Kaymaz is an Associate Professor of Accounting at the School of Business the Central Connecticut State University (CCSU) in Connecticut USA. Önder has authored numerous publications in his field. His research interests span capital/financial markets domestic/international GAAPs financial reporting standard setting international financial reporting and accounting standards earnings management/quality mandatory/voluntary disclosure corporate governance firm performance domestic/international taxation and financial regulation among others.Dr Özgür Kaymaz is a Certified Public Accountant and Manager of Financial and Administrative Affairs at the Directorate of Education Turkish Airlines (THY) Company in Istanbul Turkey. With almost 20 years of hands-on experience as a specialist in the financial and the aviation sectors Özgür has authored numerous publications in the field. His research interests include capital/financial markets domestic/international GAAPs financial reporting standard setting international financial reporting and accounting standards earnings management/quality mandatory/voluntary disclosure corporate governance firm performance domestic/international taxation and financial regulation among others.Dr A.R Zafer Sayar has more than 25 years of experience as a capital markets accounting and auditing specialist in the public sector. Since 2009 he has acted as Chief Executive Officer of the Union of Chambersof Certified Public Accountants of Turkey (TÜRMOB) which is an AICPA-equivalent agency. Professor Sayar became a technical advisor for the International Federation of Accountants (IFAC) Board in November 2011.