Yazar "Aydogan, Tahsin" seçeneğine göre listele

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    Does Being More Sustainable Make Firms Less Manipulative? Understanding the Role of Corporate Sustainability and the COVID-19 Crisis in Financial Manipulation
    (Igiad-Turkish Entrepreneurship & Business Ethics Assoc, 2023) Bilgic, Emre; Aydin, Esra; Aydogan, Tahsin
    The tendency of firms to distort financial statements has increased. Cases like the Enron Scandal and the 2008 financial crisis as well as their results have made understanding the propensity firms have to manipulate their financial statements important. Moreover, sustainable companies have been suggested as complying better with ethical rules. This study questions whether any difference exists between sustainable and less sustainable firms in terms of the likelihood of financial manipulation. The study also examines how the COVID-19 crisis was reflected in financial manipulation. This study measures the likelihood of financial manipulation being committed using Beneish's M-score. This research uses the Mann-Whitney U and One-Way ANOVA tests to examine whether or not any difference exists between the pre-and post-COVID-19 periods and between sustainable and less sustainable companies in terms of financial manipulation. The results illustrate sustainable firms to have less of a tendency to commit financial manipulation compared to less sustainable companies, with this likelihood increasing for both groups in times of crisis. The results suggest being sustainable to reduce the likelihood of financial manipulation by supporting the formation of an ethical environment in firms and financial manipulation to be considered as a crisis response for both types of firms during a crisis.
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    Factors Affecting Protection Motivations and the Role of Message Appeal: A Research in the Context of COVID-19
    (Marmara Univ, Fac Communication, 2023) Asunakutlu, Tuncer; Aydin, Ali Emre; Karanfil, Derya; Kuvvetli, Umit; Aydogan, Tahsin; Ozturk, Seren Duzenli; Yilmaz, Tugba
    This study examines the effects of the communication contents designed in the context of COVID-19 on individuals' protection motivations and behaviors. It aims to understand the mechanism for increasing the protection motivation of individuals and to develop communication processes that will activate this mechanism, based on the importance of individual measures in avoiding the negative consequences of COVID-19. The research carried out for this purpose consists of two separate studies. The first study examined motivational factors affecting individuals' intention to protect through an online questionnaire. The second study carried out laboratory experiments by making use of the between-groups experimental design, and the effect of messages containing fear and rational appeals on the motivation of protection was measured. The findings reveal that perceived severity, self-efficacy, and external response efficacy are positively related to the intention to protect. Additionally, fear appeal has a stronger effect on perceived severity than rational appeal. In the light of findings, suggestions have been developed to make the communication processes related to combating public health problems more effective. In this respect, the results of the study can guide strategies to increase the protection motivation of individuals. In this context, the results are considered important for the health of both individuals and society.