Browsing by Keywords "IFRS"
Now showing items 1-5 of 5
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Borsa İstanbul şirketlerinde UFRS etkisi: Finansal bilginin ihtiyaca uygunluğu
(MÖDAV Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı, 2016)Bu çalışmada, UFRS'nin Borsa İstanbul'da (BIST) işlem gören şirketlerin finansal tabloları aracılığı ile sundukları finansal bilginin ihtiyaca uygunluğu üzerindeki etkisi incelenmiştir. Bu bağlamda, UFRS öncesi ve sonrası ... -
Convergence to international financial reporting standards: the case of Turkey
(Inderscience Publishers, 2005)In this paper, we discuss the progress in the accounting standards in Turkey and provide some insight into the current accounting system as well as the recent regulatory developments following the convergence attempts ... -
The effect of IFRS adoption on financial disclosure: does culture still play a role?
(Centre for Promoting Ideas, 2011)This study investigates whether the differences in financial disclosure due to culture have diminished after the use of IFRS. Using 498 firm-year observations for the period of 2004 to 2006 from six countries, the results ... -
Growing tendency to harmonisation with IFRS: some evidences from Turkey
(Inderscience Publishers, 2009)Motivated by the recent developments in accounting regulations, we explore the tendency of countries to converge to IFRS for both public and private companies and present some evidence on the issue from an emerging market. ... -
Winds of change in accounting practices in an emerging market: Some observations and thoughts
(Inderscience Publishers, 2009)In Turkey, publicly traded companies are required to comply with a new set of standards that are essentially similar to the International Financial Reporting Standards (IFRS) since 2005. In this study, we use the results ...
