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TÜRKIYE'DE ULUSLARARASI FINANSAL RAPORLAMA STANDARTLARINA UYUMUN FIRMALARIN KAZANÇ KALITESI ÜZERINE ETKISI

Accounting & auditing perspective magazine, 2017-04, Vol.17 (51), p.103

Copyright MU-DEN Muhasebe Denetim Basm Yayin A.S, (MU-DEN Accounting Auditing Press) Apr 2017 ;ISSN: 1307-6639

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  • Title:
    TÜRKIYE'DE ULUSLARARASI FINANSAL RAPORLAMA STANDARTLARINA UYUMUN FIRMALARIN KAZANÇ KALITESI ÜZERINE ETKISI
  • Author: Adigüzel, Hümeyra
  • Subjects: Accruals ; Earnings management ; Effects ; International Financial Reporting Standards ; Loss recognition ; Studies
  • Is Part Of: Accounting & auditing perspective magazine, 2017-04, Vol.17 (51), p.103
  • Description: This study examines whether IFRS adoption of Turkish firms increases the earnings quality of the firms. In the study earnings quality is measured through abnormal accruals. Abnormal accruals are measured by the perfromance adjusted discreationary accruals model. The results show that IFRS adoption of Turkish firms decreases accrual management and increases earnings quality.
  • Publisher: Ankara: MU-DEN Muhasebe Denetim Basm Yayin A.S, (MU-DEN Accounting Auditing Press)
  • Language: Turkish
  • Identifier: ISSN: 1307-6639
  • Source: ProQuest Central
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