Aytekin Ertan

Assistant Professor of Accounting

BS MBA (Bilkent) MA PhD (Yale)

Professor Aytekin Ertan’s research focuses on financial intermediation and debt contracting, specifically, the real effects of financial regulation and banks’ reporting practices. His research has been accepted for publication in top journals, including the Accounting Review and Journal of Accounting Research. Aytekin has taught Executive MBA, MBA, Masters in Finance, and doctoral courses in financial reporting. Prior to academia, he worked as a banker in Turkey.

Dr Ertan teaches Financial Accounting in the Executive MBA programmes.

 

2020

Do profit margins expand for high growth firms?

Ertan A; Lewellen S; Thomas J

Journal of Management Accounting Research 2020 Vol 32:3 p 117-135

2019

Bank asset transparency and credit supply

Balakrishnan K; Ertan A

Review of Accounting Studies 2019 Vol 24:4 p 1359-1391

2018

Banks' financial reporting frequency and asset quality

Balakrishnan K; Ertan A

Accounting Review 2018 Vol 93:3 p 1-24

2017

Enhancing loan quality through transparency: evidence from the European Central Bank loan level reporting initiative

Ertan A; Loumioti M; Wittenberg-Moerman R

Journal of Accounting Research 2017 Vol 55:4 p 877-918

2016

Value creation in buyout deals: European evidence

Aleszczyk A; De George E; Ertan A; Vasvari F

Adveq Research Series report 2016

2020

Economic consequences of mandatory auditor reporting to bank supervisors

Balakrishnan K; De George E T; Ertan A; Scobie H

Social Sciences Research Network

Expected losses, unexpected costs?

Ertan A

Social Sciences Research Network

The role of fair-value adjustments in debt financing

Aleszczyk A A; De George E T; Ertan A; Vasvari F P

Social Sciences Research Network

2019

(When) does transparency hurt liquidity?

Balakrishnan K; Ertan A; Lee Y

Social Sciences Research Network

2018

Bank asset transparency and credit supply

Balakrishnan K; Ertan A

Social Sciences Research Network

2017

Credit information sharing and loan loss recognition

Balakrishnan K; Ertan A

Social Sciences Research Network

Real earnings management through syndicated lending

Ertan A

Social Sciences Research Network

2016

Debt covenants and the expected cost of technical default

Ertan A; Karolyi S

Social Sciences Research Network

Individual investor Overextrapolation

Ertan A; Karolyi S A; Kelly P; Stoumbos R

Social Sciences Research Network

Short-termism spillovers from the financial Industry

Bird A; Ertan A; Karolyi S A; Ruchti T

Social Sciences Research Network

The information quality cost of earnings management: evidence from the CDS market

Ertan A; Karolyi S; Kolev K S

Social Sciences Research Network


Teaching portfolio

Our teaching offering is updated annually. Faculty and programme material are subject to change.

  • Masters Degrees core courses

    A key part of our Masters programmes curriculum.

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    • Financial Accounting
      Master the financial accounting skills that every executive needs to be able to communicate company results and make accounting choices. This includes computing and interpreting basic financial ratios, and exploring the reasons behind international differences in reporting..
      PROGRAMMES WITH THIS CORE COURSE
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  • PhD courses

    The first step to academic excellence.

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    • PhD Seminar in Accounting III
      The objective of this course is to give you a solid understanding of financial accounting research. The readings will mainly focus on archival research in financial accounting, and aim to develop the skill to critically evaluate research papers as well as generate research ideas for your summer papers and dissertation. The course will be taught in seminar style. The students are expected to have read all assigned readings (which will be announced a week before each session) and come to class prepared to present and critique the papers. In addition to the assigned readings for the week, time permitting, we will also discuss the Accounting Workshop paper of the week to facilitate the students' participation at the workshop.
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  • Executive Education

    Short programmes offering academic excellence, global focus and exceptional diversity of perspective.

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