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Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting http://dx.doi.org/10.5772/intechopen.79593 Edited by Reza Gharoie Ahangar and Can Öztürk

#### Contributors

Maximo Paulino Iii Sison, Gloria Rodriguez-Lozano, Yuriy Zaychenko, Michael Zgurovsky, Birsel Sabuncu, Elya Nabila Abdul Bahri, Nor Hakimah Haji Mohd Nor, Maria Gabriella Baldarelli, Matthias Nnadi, Oliver Neoh, Reza Gharoie Ahangar, Can Ozturk

#### © The Editor(s) and the Author(s) 2019

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Statements and opinions expressed in the chapters are these of the individual contributors and not necessarily those of the editors or publisher. No responsibility is accepted for the accuracy of information contained in the published chapters. The publisher assumes no responsibility for any damage or injury to persons or property arising out of the use of any materials, instructions, methods or ideas contained in the book.

First published in London, United Kingdom, 2019 by IntechOpen IntechOpen is the global imprint of INTECHOPEN LIMITED, registered in England and Wales, registration number: 11086078, 7th floor, 10 Lower Thames Street, London, EC3R 6AF, United Kingdom Printed in Croatia

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Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Edited by Reza Gharoie Ahangar and Can Öztürk p. cm. Print ISBN 978-1-83968-197-4 Online ISBN 978-1-83968-198-1 eBook (PDF) ISBN 978-1-83968-199-8
