Acar, Özen Ece
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Dr.Öğr.Üyesi
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01.01.06.02. İşletme Bölümü
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Sustainable Development Goals
1NO POVERTY
0
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2ZERO HUNGER
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3GOOD HEALTH AND WELL-BEING
1
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4QUALITY EDUCATION
0
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5GENDER EQUALITY
1
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6CLEAN WATER AND SANITATION
1
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7AFFORDABLE AND CLEAN ENERGY
0
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8DECENT WORK AND ECONOMIC GROWTH
1
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9INDUSTRY, INNOVATION AND INFRASTRUCTURE
2
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10REDUCED INEQUALITIES
0
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11SUSTAINABLE CITIES AND COMMUNITIES
0
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12RESPONSIBLE CONSUMPTION AND PRODUCTION
2
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13CLIMATE ACTION
2
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14LIFE BELOW WATER
1
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15LIFE ON LAND
2
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16PEACE, JUSTICE AND STRONG INSTITUTIONS
1
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17PARTNERSHIPS FOR THE GOALS
2
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Documents
7
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125
h-index
5
Documents
8
Citations
99
Scholarly Output
9
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7
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1
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WoS Citation Count
101
Scopus Citation Count
126
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0
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WoS Citations per Publication
11.22
Scopus Citations per Publication
14.00
Open Access Source
4
Supervised Theses
1
| Journal | Count |
|---|---|
| Accounting, Finance, Sustainability, Governance and Fraud | 1 |
| EuroMed Journal of Business | 1 |
| European Management Journal | 1 |
| International Journal of Climate Change Strategies and Management | 1 |
| International Journal of Intelligent Enterprise | 1 |
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9 results
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Article Citation - Scopus: 1Use of machine learning for classifying manufacturing companies based on their digital transformation levels(Inderscience Publishers, 2025) Ece Acar; Gorkem Sariyer; Sariyer, Gorkem; Acar, EceThe transformative role of machine learning technology in promoting technological innovation leading sustainable growth is becoming increasingly significant in today’s business era. In this study we implemented machine learning technology to classify the companies according to their digital transformation levels. We used manufacturing companies in Borsa Istanbul (BIST) index as the sample. We constructed a digital transformation level index based on text analysis to measure the frequency of keywords related to digital transformation. We used the sampled companies’ financial sustainability corporate governance performance and research & development (R&D) expenditures to model their digitalisation levels. We observed that between the various machine learning algorithms with 82% accuracy Random Forest outperformed the others. We also showed that while R&D expenditure was the most important feature financial performance-related features were also significant. Thus we concluded that companies with higher financial performances especially those making more expenditures for R&D activities have higher digital transformation levels. © 2025 Elsevier B.V. All rights reserved.Article Citation - WoS: 7Citation - Scopus: 9Corporate governance and provisions under IAS 37(Emerald Group Publishing Ltd. Howard House Wagon Lane Bingley BD16 1WA, 2017) Ece Acar; Serdar Özkan; Ozkan, Serdar; Acar, EcePurpose: The purpose of this paper is to illustrate the extent of disclosure of provisions reported under IAS 37 provisions contingent liabilities and contingent assets and explore the relation between provisions and corporate governance. Design/methodology/approach: The current research utilizes a panel data analysis using a sample of 1078 firm-year observations from Borsa Istanbul between the years 2005 and 2010. Findings: Overall findings indicate that 62 percent of 1078 firm-year observations recognize provisions and among those only 32 percent provide IAS 37’s full disclosure requirements. Firms that recognize provisions have larger board of directors and are more likely to be characterized with concentrated ownership and institutional owners. Also firms with larger board of directors greater independence and concentrated ownership have higher total provision/total debt ratios. Finally firms that make full disclosure of provisions are more likely to have larger boards higher ownership concentration and institutional owners and less likely to have CEO duality. Research limitations/implications: As with all research there are several limitations of this study. The study suffers from a lack of literature about provisions under IAS 37. The lack of literature directly focusing on provisions or IAS 37 appears to be one of the main limitations as well as one of the main contributions. Since this study focuses on one country the comparison is not possible. Further research may contribute to literature by the use of other emerging economy’s capital market data. Moreover further research can cover any other mandatory disclosure information specified in IASs/IFRSs and can provide comparative results about the compliance and strictness of the mandatory disclosure regime. Practical implications: This study can be of interest to government investors business management regulatory bodies educators researchers accountants auditors and scholars particularly in the field of accounting by seeking to make theoretical and practical contributions in the area of accounting disclosures and also serves as benchmark for future researches on corporate disclosures. Also this study provides significant insights to accounting regulators who set disclosure requirements. Originality/value: Accurate corporate reporting is a necessary tool for the short- and long-term survival of the firms hence the capital markets. Studying the level of disclosure will enable us to have additional insights about corporate reporting and will enhance the understanding of the nature of corporate reporting in developing countries. Disclosure practices by developing countries were empirically investigated in the past, however the relation between provisions under IAS 37 and corporate governance has been unexplored in the literature. Thus to the best of the authors’ knowledge this is a pioneering research on provisions and corporate governance structure. © 2017 Elsevier B.V. All rights reserved.Article Citation - WoS: 5Citation - Scopus: 6Discovering Hidden Associations among Environmental Disclosure Themes Using Data Mining Approaches(Multidisciplinary Digital Publishing Institute (MDPI), 2023) Ece Acar; Gorkem Sariyer; Vipul Jain; Bharti Ramtiyal; Sarıyer, Görkem; Ramtiyal, Bharti; Jain, Vipul; Acar, EceEnvironmental concerns play a crucial role in sustainability and public opinion on supply chains. This is why how and to what extent the firms experience environmental-related actions and inform their stakeholders which is under discussion by most researchers. This paper aims to leverage data mining and its capabilities by applying association rule mining to the environmental disclosure context. With the aim of extracting hidden relationships between environmental disclosure themes for BIST 100 firms serving the Turkish supply chain this research implements a novel association rule mining approach and uses the Apriori algorithm. With this purpose the environmental information of BIST 100 firms was collected manually from sustainability reports, the raw data were processed, and the following seven themes identified the representing firms’ disclosure items: environmental management climate change energy management emissions management water management waste management and biodiversity management. The results indicate various hidden relations between the sector and disclosures allowing us to generate sector-based rules between environmental disclosure themes. © 2023 Elsevier B.V. All rights reserved.Book Part Fighting Against COVID-19: The Role of Consolidated Fiscal Policies and Transparency in Data Sharing(Springer Nature, 2023) Gorkem Sariyer; Ece Acar; Sariyer, Görkem; Acar, EceWith COVID-19 the importance of integrity and transparency in health systems was once again highlighted all over the world. All countries took many fiscal and non-fiscal precautions to fight against this pandemic trying to protect the functionality of health systems and to minimize the damage to the public by keeping the spread of the pandemic under control. In addition to non-fiscal responses like curfews travel bans social distance closure of public areas isolation etc. countries also made fiscal responses by allocating budgets only to combat the pandemic. Fiscal responses were also split into two categories: the entire budget allocated for the fight against the pandemic and the budget allocated only to health issues. The budgets under both categories were announced by many counties at the beginning of each quarter starting from October 2020 January 2021 and April 2021. However from the global context it was observed that there were very serious differences between the fiscal responses namely financial support provided by the countries. Also while some countries did not share any data in this area it was also observed that some of the other countries did not take any fiscal responses. In this study which will be developed by examining the data of many countries in depth and comparatively we aim to analyze the success of countries that share their data in a transparent regular way in managing the COVID-19 pandemic. This study highlights not only the consolidated fiscal policies but also the integrity and transparency in data sharing policies of health systems to fight with this pandemic and to decrease the possible risk in economies arising from this pandemic in the long run. © 2024 Elsevier B.V. All rights reserved.Article TÜRK ANA METAL SANAYİ FİNANSAL PERFORMANS DEĞERLENDİRMESİ: AHP VE TOPSIS UYGULAMASI(2021) Ece Acar; görkem sariyer; Sariyer, Görkem; Acar, EceFinansal performans şirketlerin hem finansal hem de finansal olmayan politikalarının sonuçlarını yansıtarakkaynakların etkin kullanımını ve riskliliklerini değerlendirir. Bu nedenle rekabetçi iş dünyasında finansalperformans değerlendirmesi çok önemlidir. Çelik ve demir endüstrisi hem makine hem de emek yoğun birendüstridir ve buna bağlı olarak bu endüstri firmaları oldukça rekabetçi bir ortamda faaliyet göstermektedir.Dolayısıyla bu çalışmanın amacı Türk demir-çelik sektörünün finansal performansını değerlendirmektir. Buamaç doğrultusunda Borsa İstanbul'da 2017 yılı içinde işlem gören 17 ana metal sanayi firmasının finansaloranları hesaplanmaktadır. Çalışmada likidite verimlilik kârlılık ve sermaye yapısı oranları finansalperformansın ana ölçütü olarak kabul edilmiştir. Analitik Hiyerarşik Süreç (AHP) kullanılarak bu kriterler veher birinin ilgili alt kriterleri değerlendirmiş ve ağırlıklandırılmıştır. Ardından TOPSIS aracılığı ile bu ağırlıklar 17firmayı sıralamak için kullanılmıştır. Elde edilen sıralama 2017 yılında şirketlerin kapanış fiyatlarına göresıralama ile karşılaştırılmış ve 15 şirkette (%88.235) iki sıralamanın çok yakın sonuçlar verdiği görülmüştür. Bunedenle AHP ve TOPSIS'in birleştirilmesinin finansal performans değerlendirmesinde kullanılabileceğisonucuna varılmıştır.Article Citation - WoS: 8Citation - Scopus: 11Do past ESG scores efficiently predict future ESG performance?(ELSEVIER, 2025) Dilvin Taskin; Gorkem Sariyer; Ece Acar; Efe Caglar Cagli; Taskin, Dilvin; Sariyer, Gorkem; Acar, Ece; Cagli, Efe CaglarGiven the effects of Environmental Social and Governance (ESG) scores on financial performance and stock returns the prediction of future ESG scores is highly crucial. ESG scores are calculated using an enormous number of variables related to the sustainability practices of firms, thus it is impractical for investors to come up with predictions of ESG performance. This paper aims to fill this gap by using only the past score-based and rating-based ESG performance as the determinant of future ESG performance using four machine learning-based algorithms, decision tree (DT) random-forest (RF) k-nearest neighbor (KNN) and logistic regression (LR). The proposed model is validated in BIST sustainability index companies. The results suggest that past ESG grade-based and numerical scores can be used as a determinant of future ESG performance. The results prove that a simple indicator could serve to predict future ESG scores rather than complex data alternatives. Using data from BIST sustainability index companies in Turkey the findings demonstrate that past ESG grades and scores are reliable predictors of future ESG performance offering a simple yet effective alternative to complex data-driven methods. This study not only contributes to advancing sustainable finance practices but also provides practical tools for emerging markets like Turkey to align corporate strategies with global sustainability standards. The methodological contributions also have broader relevance for international financial markets.Article Citation - WoS: 60Citation - Scopus: 74Does ownership type affect environmental disclosure?(Emerald Group Holdings Ltd., 2021) Ece Acar; Kıymet Tunca Çaliyurt; Yasemin Zengin Karaibrahimoglu; Zengin-Karaibrahimoglu, Yasemin; Tunca Çalıyurt, Kıymet; Caliyurt, Kiymet Tunca; Acar, EcePurpose: In recent years firms tend to direct their attention in communicating their environmental actions with their stakeholders. However the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels. Design/methodology/approach: This paper uses a sample of 27847 firm-year observations from 72 countries/economic districts between the years 2002 and 2017 and regression analysis to test how the relationship between different ownership structures and environmental disclosure and whether this relation is conditional on countries’ development levels. Findings: This study finds that firms with higher state ownership have higher environmental disclosures and higher institutional ownership has a negative effect on environmental disclosures. Furthermore this paper also documents that firms with higher state ownership and operating in developed countries have incrementally higher environmental disclosure relative to firms operating in developing countries. Research limitations/implications: The study has limitations that would provide possible starting points for further research. The first limitation is related to the environmental disclosure measure which reflects the level of environmental disclosure of firms based on their disclosure information given in the Thomson Reuters Asset4 database. A more refined measure can be constructed using hand-collected data based on linguistic analysis which may reflect not only the level of the disclosure but also the quality of the environmental disclosure. The second limitation is the limited focus of the study toward state and institutional shareholding. Therefore future research may consider examining the different types of ownership such as family ownership. Practical implications: The findings of the study may help policymakers and regulators to consider the potential impact of various ownership types on environmental disclosures. Also given the impact of countries’ development levels regulators should consider that a one-size-fits-all is not applicable in environmental disclosures. Therefore each country should consider the institutional dynamics of their operating environment to set appropriate regulations to enhance environmental disclosures. Social implications: From a social perspective the findings indicate that firms’ stakeholder engagement via environmental disclosures depends on the type of the controlling shareholders. Originality/value: This study contributes to the literature by developing a new construct for environmental disclosure based on Biodiversity Climate Change Environmental Investments and Spill Impact Reduction performance measures. Further grounding on legitimacy and stakeholder theories this study shows the influence of ownership type on environmental disclosures and how this effect changes in accordance with the countries’ development. © 2021 Elsevier B.V. All rights reserved.Master Thesis Maliyet iyileştirme: Üretim işletmesi örneği(2018) Kestor, Gökben; Acar, Özen EceAlong with the technological developments in recent years, enterprises are keeping up with this technology and they have different systems and advanced technologies in their production. By using automation rather than labor-intensive production systems, production systems that use less labor are introduced. With changing cost systems, businesses need to choose the most appropriate system to reduce costs and make better decisions to managers in their reporting. With increasing competitive conditions in the market, businesses have to pay much attention to their cost systems in order to survive and to have competitive power in their hands. In this study, the production process examined as a sample case has made some changes in the cost structure in order to increase profitability and determine a more competitive price on the market. The impact of these changes on product-based profitability has been studied.Article Citation - WoS: 21Citation - Scopus: 25Ownership and corporate social responsibility: The power of the female touch(ELSEVIER SCI LTD, 2021) Duygu Seckin-Halac; Ece Erdener-Acar; Yasemin Zengin-Karaibrahimoglu; Zengin-Karaibrahimoglu, Yasemin; Erdener-Acar, Ece; Seckin-Halac, DuyguUsing a sample of 26029 firm-year observations over the period 2002-2017 from 4479 firms and 44 countries we examine the relationship between ownership concentration and corporate social responsibility by focusing on the mediating role of board gender diversity and the moderating role of family shareholding. We find that ownership concentration negatively affects corporate social responsibility and the board gender diversity partially mediates this negative effect. Our results indicate that the mediating effect of board gender diversity leads to a 10.65 percent decrease in the impact of ownership concentration on corporate social responsibility. Furthermore moderated path analysis indicates that family shareholding weakens the direct effect of ownership concentration on board gender diversity and its indirect effect on corporate social responsibility. In post hoc analysis we also document that the effect of gender diversity on the board is more prevalent in high gender-egalitarian societies where women are more involved in decision-making. Our study addresses the strategic role of female board members in increasing firms' respect for corporate social responsibility especially in family controlled firms. Thus our results may provide insights to regulators and policymakers to enhance firms' corporate social practices by encouraging women's participation on corporate boards. (c) 2021 Elsevier Ltd. All rights reserved.
