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dc.contributor.authorHosal-Akman, Nazlıen_US
dc.contributor.authorSimga-Mugan, C.en_US
dc.contributor.authorArikboga, D.en_US
dc.date.accessioned2016-02-08T10:04:58Z
dc.date.available2016-02-08T10:04:58Z
dc.date.issued2009en_US
dc.identifier.issn1746-966X
dc.identifier.urihttp://hdl.handle.net/11693/22808
dc.description.abstractIn 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 of a survey carried out in Turkey with accounting or finance executives of publicly traded companies regarding their perceptions of the new set of standards and their expectations from the policy makers, compare the findings of global research with the survey results, and report our observations and opinion. The survey results suggest that there was lack of knowledge and experience for appropriate implementation - a common point raised globally as well. Early observations and findings reflect that, although a lot has been achieved on the way to convergence, more consensus and guidance from the national and international standard setters are necessary to fully realise the expected benefits of IFRS.en_US
dc.language.isoEnglishen_US
dc.source.titleJournal for Global Business Advancementen_US
dc.relation.isversionofhttp://dx.doi.org/10.1504/JGBA.2009.023094en_US
dc.subjectConvergenceen_US
dc.subjectIFRSen_US
dc.subjectIFRS implementationen_US
dc.subjectInternational financial reporting standarden_US
dc.subjectTurkeyen_US
dc.titleWinds of change in accounting practices in an emerging market: Some observations and thoughtsen_US
dc.typeArticleen_US
dc.departmentFaculty of Business Administrationen_US
dc.citation.spage54en_US
dc.citation.epage75en_US
dc.citation.volumeNumber2en_US
dc.citation.issueNumber1-2en_US
dc.identifier.doi10.1504/JGBA.2009.023094en_US
dc.publisherInderscience Publishersen_US
dc.identifier.eissn1746-9678


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