Meet the editors

Reza Gharoie Ahangar is a PhD student in Management Science with a minor in Finance, and a Teaching and Research Assistant in G. Brint Ryan College of Business at the University of North Texas, USA. He holds a BSc in Business Management, an MBA in Finance, an MSc in Finance, and an MSc in Business Analytics. He is a member of the American Finance Association (AFA), Decision Sciences Institute (DSI), and the Institute for Opera-

tions Research and the Management Sciences (INFORMS) as well as the Association of Scientists, Developers, and Faculties (ASDF). Mr. Gharoie has authored a series of books and journal and conference publications in finance and business analytics, with more than 30 technical publications.

He serves as an editorial board member for several scientific journals. His current research interests include asset pricing, investment, banking, forecasting, machine learning, artificial intelligence, and optimization.

Dr. Can Öztürk is an associate professor of financial, international and comparative accounting at the Department of Management, Çankaya University, Turkey. He received a bachelor's degree in Banking and Finance (2001) from Bilkent University and a second bachelor's degree in Finance (2003) and a master's in Business Administration (2004) from the University of Massachusetts Dartmouth, USA. He obtained a PhD in Accounting

and Finance in 2011 f rom Başkent University, Turkey. His primary research interests are International Financial Reporting Standards (IFRS), IFRS for small and medium-sized enterprises (SMEs), ISAs, and corporate social responsibility (CSR) reporting. He has published several articles in national and international journals such as *Accounting in Europe*, *Accounting and Management Information Systems*, *Emerging Markets Journal*, and *The World of Accounting Science*. Dr. Öztürk speaks English, French, and Turkish.

Contents

**Section 1**

**Section 2**

**Section 3**

**Section 4**

*by Birsel Sabuncu*

*by Maria-Gabriella Baldarelli*

*by Oliver Neoh and Matthias Nnadi*

Application of Fuzzy Neural Networks

**Preface III**

Introduction **1**

**Chapter 1 3**

Financial and Non-Financial Reporting **7**

**Chapter 2 9**

**Chapter 3 23**

Accounting and Financial Statements **39**

**Chapter 4 41** Nonlinear Effect of Financial Development and Foreign Direct Investment in Integration Economies Among ASEAN-5 Countries Following IFRS Adoption

**Chapter 5 59**

Banking **79**

**Chapter 6 81**

Introductory Chapter: Some Current Issues on Accounting and Finance

CSR Training and Financial Statement "Disclosure": The Case of Italy

*by Elya Nabila Abdul Bahri and Nor Hakimah Haji Mohd Nor*

The Roles of Accounting Valuations and Earnings Management in the Survivorship of Technology Firms during the Global Financial Crisis

Banks Financial State Analysis and Bankruptcy Risk Forecasting with

*by Yuriy Zaychenko, Michael Zgurovsky and Galib Hamidov*

*by Reza Gharoie Ahangar and Can Öztürk*

National Accounting Standards in Turkey
