**4. Summary**

In this respect, some concepts raise particularly for investors and creditors such as bankruptcy, efficiency of financial markets, transparency, accountability, financial information quality, and survivorship. The overall objective of this book is to discuss these concerns to help the investors, creditors, and the managers of financial institutions to better recognize and analyze particular financial problems and solve them successfully. Moreover, the main purpose of this book is to help the managers of the financial institutions and the users of accounting information, especially bank, investors, and creditors, to find the possible solution to improve the performance of firms and financial institutions.

**5**

**Author details**

Reza Gharoie Ahangar1

Cankaya University, Turkey

\*Address all correspondence to: rg0381@unt.edu

provided the original work is properly cited.

\* and Can Öztürk<sup>2</sup>

1 G. Brint Ryan College of Business, University of North Texas, USA

2 Faculty of Economics and Administrative Sciences, Department of Management,

© 2019 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/ by/3.0), which permits unrestricted use, distribution, and reproduction in any medium,

*Introductory Chapter: Some Current Issues on Accounting and Finance*

*DOI: http://dx.doi.org/10.5772/intechopen.90190*

*Introductory Chapter: Some Current Issues on Accounting and Finance DOI: http://dx.doi.org/10.5772/intechopen.90190*
