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Dr. Mine Aksu

Dr. Mine Aksu


maksu@sabanciuniv.edu
Phone: (216) 483-9678

Mailing address:

Faculty of Management
Sabancı University
Orhanlı, Tuzla 34956
Istanbul, Turkey



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EDUCATION:

Ph.D. in Business Administration, August 1993.
Syracuse University, Syracuse, New York.
Major: Accounting.
Minors: Quantitative Methods and Management Information Systems.
Dissertation Title: Market Response to Troubled Debt Restructurings.

M.S. in Accounting, May 1982.
Syracuse University, Syracuse, New York.

M.A. in Finance, June 1976.
Bogaziçi University (former Robert College) Istanbul, Turkey.

B.A. in Operations Management, June 1975.
Bogaziçi University (former Robert College) Istanbul, Turkey.



PUBLICATIONS:

"Impairment of Assets-IAS 36", 2007. Book chapter in Turkish Accounting Standards and application: converged to International Accounting Standards, Maliye ve Hukuk Yayınları, Ankara.

This document is a Microsoft Word document "Transparency & disclosure scores and their determinants in the Istanbul Stock Exchange," , 2006, co-author: Arman Kösedağ, Corporate Governance: An International Review, Vol. 14, No. 4, 277-296. (Abstract also appears in the SSRN Electronic Paper Collection.)

This document is an Adobe Acrobat PDF document"Value relevance of troubled debt restructurings and policy implications," 2005, Journal of Restructuring Finance, Vol. 2, No. 2, 111-130. (Abstract also appears in the SSRN Electronic Paper Collection.)

This document is a Microsoft Word document"İstanbul menkul kıymetler borsası şirketlerinin şeffaflık ve kamuyu bilgilendirme bakimindan derecelendirilmesi," Co-author: Arman Kosedag, 2006. Conference Proceedings of ISMMMO-TURMOB-Chamber of Certified Public Accountants-Publication 58, 217-242. 1st International and 7th National Conference of Accountancy in Turkey: Challenges and Emerging Issues in International Accountancy, Antalya, April 20-24, 2005.

PAPERS UNDER REVISION:

This document is a Microsoft Word 
	document"The Effect of Technology Investments on Cost and Quality Performance of Turkish Hospitals," co-authors: Ayse Tansel Cetin and Gokhan Ozer, 2008. Under second review with The Service Industries Journal.

PAPERS UNDER REVIEW:

This document is a Microsoft Word document "An intertemporal analysis of value relevance of accounting data in the ISE: Did accounting reforms make a difference," co-authors: Can Simga Mugan and Ayse Tansel Cetin. Submitted to The European Accounting Review, Nov. 2009.

This document is a Microsoft Word document "The Impact of IFRS Adoption and Corporate Governance Principles on Transparency and Disclosure: The Case of Istanbul Stock Exchange", co-author: Hassan Espahbodi. Submitted to International Journal of Accounting, Oct. 2009. Full text available at SSRN: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=965301 (was in the "top-10 recent hits" in several journals of SSRN).

WORKING PAPERS:

"The impact of board diversity on board’s monitoring intensity and firm performance in the Istanbul Stock Exchange", co-authors: Melsa Ararat and Ayse T. Cetin.

"The relationship between the transparency & disclosure scores and firm performance in the ISE".

"Auditor selection, client firm characteristics, and corporate governance: evidence from an emerging market", co-authors: Turkan Onder and Kemal Saatcioglu.

"Excess returns to troubled debt restructurings: the size and book-to-market effect or unexpected benefits?" Paper was submitted December 2004 to Quarterly Journal of Economics and Finance; review received June 2005. Full text of an earlier version appears under http://ssrn.com/abstract=238515 in the SSRN Electronic Paper Collection.

"Going concern value versus abandonment option value in debt restructuring firms." Full text available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=965266 in the SSRN Electronic Paper Collection and was in the "top-10 recent hits" in several journals of SSRN)

"The size and book-to-market effects and their role as risk proxies in the Istanbul Stock Exchange", co-author: Türkan Önder. Paper was submitted to The European Journal of Finance July 2003; Review received September 2004. Full text of an earlier version under http://ssrn.com/abstract=250919 in the SSRN Electronic Paper Collection database and was in the "top-10 recent hits" at SSRN.

"Valuation Effects of Alternative Employee Stock Option Costs: an Analysis of the SFAS No. 123", co-author: Steven Balsam. Working Paper Series, Sabancı University, Istanbul, Turkey. July 2004. Abstract published in the 11th Annual Multinational Finance Society Conference Proceedings, July 2004.

"Auditor Selection in the Istanbul Stock Exchange", co-author: Türkan Önder. Working Paper Series, Sabancı University, Istanbul, Turkey. April 2004.

PRESENTATIONS:

“The impact of IFRS adoption and corporate governance principles on transparency and disclosure: The case of the Istanbul Stock Exchange”, co-author: Hassan Espahbodi, the American Accounting Association (AAA) annual meeting in New York, August 1-5, 2009.

“Value relevance of accounting data in the ISE and the impact of accounting and corporate governance reforms and disclosure intensity”, co-authors: Ayse Tansel Cetin and Can Simga Mugan, the AAA Ohio Regional annual meeting, March, 2009 and the AAA annual meeting in New York, August 1-5, 2009.

“Value relevance of accounting numbers and the impact of accounting reforms in the ISE”, co-authors: Ayse Tansel Cetin and Can Simga Mugan, the International Academy of Business and Economics (IABE) Conference held in Stockholm, June 6-9, 2008 and the Accounting Academicians’ Collaboration Foundation of Turkey (MODAV) Annual International Accounting Conference-Road to Transparency, held in Istanbul, November13-15, 2008.

“Auditor selection, client firm characteristics, and corporate governance: evidence from an emerging market”, co-authors: Turkan Onder and Kemal Saatcioglu, the annal meeting of the American Accounting Association, Chicago, August 5-9, 2007 and the 30th Annual Congress of the European Accounting Association, held in Lisbon, Portugal. April 24-27, 2007.

“Transparency and disclosure scores in the ISE: Did IFRS adoption and CG principles make a difference?” , the WCAE World Congress of Accountants and the 3rd MODAV International Conference of International Accounting, held in Istanbul, November 9-12, 2006 and the American Accounting Association (AAA) annual meeting, Washington, August 5-9, 2006.

“Abandonment option value or going concern value in debt restructuring firms”, the American Accounting Association (AAA) annual meeting, Washington, August 5-9, 2006.

“The relationship between Transparency & Disclosure and firm performance in the ISE: Does International Accounting Standards adoption make a difference?”, The European Financial Management Association Annual Meeting, Madrid, Spain, June 2006.

“The impact of voluntary IFRS adoption on T&D scores: the case of Turkey”, the 2nd annual conference of Accounting Academicians’ Collaboration Foundation of Turkey (MODAV) , Istanbul, October 10-12, 2005 and at the 29th annual Congress of the European Accounting Association (EAA), Dublin, Ireland, March 21-24, 2006.

"The relationship between transparency & disclosure and firm performance in the ISE: Does IFRS adoption make a difference?" Paper accepted for presentation at the 2nd annual conference of MODAV (Accounting Academicians' Collaboration Foundation of Turkey), Istanbul, Turkey, November 10-12, 2005.

"The relationship between transparency and disclosure scores and firm performance: evidence from the Istanbul Stock Exchange", co-author: Arman Kösedağ. Paper presentated at the 28th annual congress of the European Accounting Association (EAA), Gotenburg, Sweeden, May 18-21, 2005.

"Transparency & Disclosure scores: The case of the Istanbul Stock Exchange", co-author: Arman Kösedağ. Paper presentated at the 1st international and 7th national ISMMMO conference on "Accountancy in Turkey: Corporate Governance and Auditing", Antalya, Turkey, April 20-24, 2005.

"An analysis and value relevance of share based payments", co-author: Steven Balsam. Paper presented at the 11th annual conference of Multinational Finance Society, Istanbul, Turkey, July 3-8, 2004.

"Auditor selection in the Istanbul Stock Exchange." Paper presented at the 27th annual Congress of the European Accounting Association (EAA), Prague, Czech Republic, April 1-3, 2004. Co-author: Türkan Önder.

"The role of size and book-to-market ratio as proxies for fundamentals and as determinants of returns in the Istanbul Stock Exchange." Paper presented at the 12th annual conference of the Global Awareness Society International, Washington D.C., USA, May 2003. Co-author: Türkan Önder

"Economic benefits, informativeness and value-relevance of troubled debt restructurings." Paper presented at the 11th annual conference of the European Financial Management Association (EFMA), London, England, June 2002.

"An analysis and value-relevance of stock Based compensation costs." Paper presented at the annual meeting of the American Accounting Association (AAA), Atlanta, Georgia, August 2001 and at the 10th annual conference of the European Financial Management Association (EFMA), Lugano, Switzerland, June 2001. Co-author: Steven Balsam.

"Economic benefits, informativeness and value-relevance of troubled debt restructurings: some evidence and policy implications." Paper presented at the annual national meeting of the American Accounting Association, Philadelphia, Pennsylvania, USA, August, 2000. Co-author: Celal Aksu.

"The role of fundamentals in determining returns in the Istanbul Stock Exchange". Paper presented at the 9th annual meeting of the European Financial Management Association (EFMA), Athens, Greece, June 2000. Co-author: Türkan Önder.

"The effect of size and book-to-market anomalies and prior distress information on the market reaction to debt restructuring announcements." Paper presented at the sixth annual meeting of the European Financial Management Association, Istanbul, Turkey, June, 1997.

"Market reaction, prior distress information, and the opposite size and book-to-market effects in troubled debt restructuring firms." Paper presented at the annual national meeting of the American Accounting Association, Chicago, USA, August, 1996.

WORK IN PROGRESS:

"A panel data analysis of the impact of ownership and board structure and disclosure intensity on firm performance in the Istanbul Stock Exchange", paper to be completed in 2010 in the second part of the Tubitak project, co-authors: Gulnur Muradoglu, Can Simga Mugan and Ayse Tansel Cetin.

"Need for finance and concentrated ownership as determinants of disclosure: the case of Turkey", co-authors: Kemal Saatcioglu and Melsa Ararat.

"The impact of CG reforms and the new Turkish Trade Law on accounting quality: an interdisciplinary study on the Istanbul Stock Exchange firms", co-authors Ulf Nilsson, Gul Nilsson, Ayse Tansel Cetin.

"Compliance with Corporate Governance Principles of the Capital Markets Board and its effect on transparency and disclosure in the ISE."

"Stock market reaction to voluntary expensing of employee stock options and the impact of accounting transition method used", co-author: Arman Kosedag

"The valuation roles of income and book-value in an inflationary economy: effects of a drop in inflation rate and the adoption of IFRS and CG principles".

"Incremental explanatory power of size, book-to-market ratio, VaR (downside risk) and disclosure risk in predicting returns in the ISE", co-author: Arman Kösedağ.

"Comparison of accounting for troubled debt restructurings under the US GAAP, IFRS, and the Turkish GAAP."

"Prediction of successful troubled debt restructurings and excess returns from TDR profiles", co-author: Celal Aksu.

RESEARCH GRANTS & FUNDING:

Project director, “Value Relevance of reported accounting numbers in the ISE and the impact of Accounting and Corporate Governance Reforms”, 2008. Received a 2-year grant of 149,000 YTL from TUBITAK (the Turkish counterpart of NSF), EVRENA program. Partners: Can S. Mugan and Gulnur Muradoglu, and Ayse T. Cetin.

Grant for publication in a Type A, SSCI journal, International Academic Research Incentive Program, Scientific and Technological Research Council of Turkey (TUBITAK), 2007.

Grant for publication in international journals, Scientific Publication Incentive Program of the Research and Graduate Policies Center, Sabanci University, 2007.

Koç University - Harvard University, Visiting Scholar Grant, Summer 2000.

Summer Research Grant, Accounting Department, School of Business and Management, Temple University, 1992.

Summer Research Grant, Accounting Department, School of Business and Management, Temple University, 1991 and 1992.

Senate Research Committee Grant, Syracuse University, 1988.

Deloitte Haskins & Sells Graduate Research Assistant, Syracuse University, Summer 1981.

CURRENT RESEARCH INTERESTS:

Corporate Governance
Financial reporting and disclosure
Financial distress and debt restructurings
Stock market anomalies
Employee stock options

TEACHING EXPERIENCE:

Appointments (academic year)

2001-Present:

Assistant Professor, Sabancı University, Istanbul, Turkey.
1996-2001:
Visiting Assistant Professor, Koç University, Istanbul, Turkey.
1990-1995:
Assistant Professor, Temple University, Philadelphia, Pennsylvania, USA.
1985-1988:
Teaching Associate, Syracuse University, Syracuse, New York, USA.
1983-1985:
Teaching Assistant, Syracuse University, Syracuse, New York, USA.
1980-1983:
Graduate Assistant, Syracuse University, Syracuse, New York, USA.

Courses Taught

Undergraduate Level:

Sabancı University:
Introduction to Accounting and Finance,
Financial Accounting and Financial Statement Analysis,
Introduction to Financial Accounting and Reporting,
Financial Accounting and Introduction to Managerial Accounting.

Koç University:
Financial Accounting,
Intermediate Accounting,
Advanced Accounting,
Managerial Accounting,
Independent Study.

Temple University:
Principles of Accounting I,
Intermediate Accounting I,
Intermediate Accounting II.

Syracuse University:
Financial Accounting,
Managerial Accounting.

Graduate Level:

Sabancı University
(MBA): Financial Accounting and Reporting,
(MFIN): Financial Statement Analysıs,
(Executive MBA): Financial Reporting,
(Industry Leaders Program): Financial and Managerial Accounting,
(Entrepreneurship): Financial Accounting.

Koç University:
(MBA): Financial Accounting, Intermediate Accounting.
(Executive MBA): Financial and Managerial Accounting.
(Migros-Kumpem Executive Development Program): Financial Accounting.

Temple University:
(MBA): Financial Accounting Theory.

PROFESSIONAL EXPERIENCE

Foreign Trade Manager, Tekimed, Inc., Istanbul, Turkey (1976-1979).

ACADEMIC HONORS:

University Graduate Fellowship, Syracuse University, 1988-1989.
Doctoral Consortium Fellow, American Accounting Association, 1987.
Beta Gamma Sigma, Syracuse University, 1982.
Dr. Leon J. Galloway Scholarship Award, Syracuse University, 1981.
Deloitte Haskins & Sells Foundation Graduate Research Assistantship Award, Syracuse University, 1981.
Beta Alpha Psi, Syracuse University, 1981.
Honors & Dean's List, Bogaziçi University (former Robert College), 1975.

SERVICE (UNIVERSITY):

Member, ethics committee,, Sabancı University, 2009 to present.

Advisor and academic advisor undergraduate students, Sabancı University, Fall 2005 to present.

Member,Corporate Governance Forum, Researcher, Sabancı University, Fall 2004 to present.

Member, sports committee,, Sabancı University, 2004, 2009 to present.

Member, undergraduate curriculum committee, Sabancı University, 2003, 2006, 2008 to present.

Recruiting for Accounting group, Sabancı University (at 2006 -2009 AAA; plus placing open position ads in Accounting Review and AAA website, 2006 to present).

Member, Graduation Committee, Sabancı University, Fall 2005-2008.

Project Leader, the 1st, 2nd and 3rd phases of the Transparency and Disclosure Project of the Corporate Governance Forum of Turkey at Sabancı University, 2004-2008.

Member, in one of the three AACSB accreditation application teams, Sabancı University, 2007.

Chair, Web Committee, Sabancı University, 2006.

Faculty contact person and liaison, initiated the exchange with Cass Business School, London under the Erasmus, Socrates program, Sabancı University, 2006.

Member, Scholarship Committee, Sabancı University, Fall 2005, 2006.

Academic Advisor (MBA Students) , Sabancı University, Spring 2001 to 2006.

Tutor (undergraduate students), Sabancı University, Spring 2001 to Summer 2005.

Member, Professional MBA recruiting and Interview Committee, Sabancı University, Summer 2004.

Member, Student Activities Committee, Sabancı University, October 2003 - October 2004.

Member, (ad hoc) Recruiting Committee, Accounting Area, College of Administrative Sciences, Koç University, January 1997-2001.

Member, Undergraduate Advising Faculty, College of Administrative Sciences, Koç University, January 1996-2001.

Member, Ph.D. Qualifying Exam Committee of Mustafa Göktaş, School of Business Administration, Bogaziçi University, 1998.

Member, (ad hoc) Accounting/Finance Curriculum Committee, College of Administrative Sciences, Koç University, 1997.

Member, Representative Faculty Senate, Temple University, September 1993 - June 1994.

Member, Ph.D. Committee, Accounting Department, School of Business & Management, Temple University, January 1992 - December 1992.

Member, Recruiting Committee, Accounting Department, School of Business & Management, Temple University, January 1992 - December 1992.

SERVICE (NON-UNIVERSITY):

Member, Editorial Board, Accounting in Emerging Markets, 2009 to present.

Member, Board of Directors of the Istanbul Branch of the MODAV (Accounting Academicians Collaboration Foundation), 2009 to present.

Reviewer, Iktisat, Isletme ve Finans (SSCI), 2008 to present.

Reviewer, ODTU Journal, 2008 to present.

Reviewer, the annual meetings of the American Accounting Association (AAA), for the Financial Reporting Section and the International Accounting Section, 2005 to present.

Ad hoc Reviewer, for 10th Annual Asian Accounting Association meeting in Istanbul, November 2009.

Ad hoc Reviewer, Midwest Finance Association annual conference, Chicago, March 2009.

Ad hoc Reviewer, The Service Industries Journal (SSCI), September, 2008.

Country Director for Turkey, International Accounting Section of the American Accounting Association, 2005 to 2009.

Session moderator, International Accounting Section of the AAA, annual meeting held in Chicago,August 8-11, 2007.

Member, PhD. Thesis Committee, served as the outside reader in the PhD dissertation defense of Ayse Tansel Cetin, Gebze Yuksek Teknoloji Enstitusu, June 2007.

Publications Jury, served as referee in the publications jury of Dr. Ceylan Onay for her hiring as an Assistant Professor at Bogazici University, December, 2006.

Session moderator, for AAA ’06 annual meeting,International Accounting Session, Washington, August 5-8, 2006.

Session chair, for the International Accounting Section, annual meeting of the European Accccounting Association, Dublin, March 2006.

Team Member, Sabanci University Training Node, of the European Corporate Governance Training Network (ECGTN), funded by the European Commission under the Marie Curie Research Actions, 2006.

Reviewer - a dissertation on the risk of fraud in auditing in the ISE for the national dissertation award of the Middle East Tehnical University, 2006, Ankara, Turkey.

Reviewer - (the Financial Reporting Section) for the annual meeting of the American Accounting Association (AAA) held in San Francisco, August 8-11, 2005.

Session Chairperson, 28th Annual Congress of the European Accounting Association (EAA), Gotheburg, Sweden, May 18-21, 2005.

Member, local organizing committee of the 11th Annual Conference of Multinational Finance Society (MFS) held in Istanbul, July 3-8, 2004.

Reviewer - 11th annual conference of Multinational Finance Society 2004 Conference held in Istanbul , July 3-8, 2004.

Session Chairperson - "Turkish Session I", 11th annual conference of MFS 2004, Istanbul, Turkey, July, 2004.

Discussant - "Corporate Governance in Lebanon: Evidence from Privatized Enterprises" by Assem Safieddine, 11th annual conference of MFS 2004, Istanbul, Turkey, July 2004.

Discussant - "Stock Options and Managerial Incentives to Invest" by Tom Nohel and Steven Todd, 11th annual meeting of the European Financial Management Association (EFMA), London, June 2002.

Discussant - " " by , 10th annual meeting of the EFMA, Lugano, Switzerland, June 2001.

Member, Advancement of Education Committee, Irmak High School, 1999-2001.

Discussant - "Seasonality in Agricultural Commodity Features", ninth annual meeting of the European Financial Management Association, Athens, Greece, June 2000.

Member, Career and Higher Education Advising Faculty - Vehbi Koç Foundation, Koç Lycée, 1997-2000.

Session Chairperson - "Financial Data Disclosure and Market Reaction", sixth annual meeting of the European Financial Management Association, Istanbul, Turkey, June, 1997.

Discussant - "Effectiveness of Corporate Turnaround Strategies: An Empirical Analysis", sixth annual meeting of the European Financial Management Association, Istanbul, Turkey, June, 1997.

Discussant - "Effectiveness of Corporate Turnaround Strategies: An Empirical Analysis" and "Corporate Turnaround from Financial Distress: An Empirical Analysis of the Determinants and Effectiveness of Corporate Turnaround Strategies", sixth annual meeting of the European Financial Management Association, Istanbul, June, 1997.

COMMUNITY OUTREACH:

Presenter, 2nd Medical Equipment and Home Care Conference, Istanbul, April 21-23, 2008.

Member, Education Committee, Irmak İlköğretim School 1999-2001.

Member, Career and Higher Education Advising Faculty, Vehbi Koç Foundation, Koc Lycée, 1997-2000.

PROFESSIONAL AFFILIATIONS:

Member, Board of Directors, MODAV (Accounting Academicians' Collaboration Foundation of Turkey) Istanbul branch.
Invited member to the World Accounting Forum.
Member and Director for Turkey, International Accounting Section, American Accounting Association (IAS-AAA).
Member, Financial Accounting and Reporting Section, American Accounting Association (FARS-AAA).
Member, Multinational Finance Society (MFS).
Member, European Financial Management Association (EFMA).
Member, European Accounting Association (EAA).
Member, TURMOB (Union of Chambers of Certified Public Accountants of Turkey).
Member, MODAV.





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