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Contemporary Approaches in Humanities

Edited By Hasan Arslan, Mehmet Ali Içbay, Günther Löschnigg and Rasim Yilmaz

This book presents a collection of papers written by researchers, teachers, administrators, analysts and graduate students working and doing research in the field of social sciences. The scientific studies include a wide range of topics from the analysis of social science textbooks to the teacher image in newspapers, the relationship between self-efficacy and cognitive level and the role of organizational silence on the loneliness of academics in work life.

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Policies Related to Financial Instruments’ Recognition: A Research for Borsa Istanbul (Bist) Banking Sector (Isik Altunal)

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Işik Altunal*

Policies Related to Financial Instruments’ Recognition: A Research for Borsa Istanbul (Bist) Banking Sector

Abstract The purpose of the study is to determine the disclosure degree of the accounting policy related to financial instruments of the firms listed in banking sector in the BIST index, and put forward the factors effecting accounting policy related to financial instruments.

In the study, according to requirements of financial instruments standard, an accounting policy disclosure index related to financial instruments has been developed to determine the disclosure degree of the accounting policy, and a disclosure degree has been determined according to whether the firms in the financial sector explain the statement in the developed index or not. Discriminant analysis and logistic regression have been used to determine which one of these factors effect the accounting policy.

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