THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY

Varan S., Balsarı Ç.

ACCOUNTING IN CENTRAL AND EASTERN EUROPE, vol.13, pp.1-25, 2013 (SSCI, Scopus)

  • Publication Type: Article / Article
  • Volume: 13
  • Publication Date: 2013
  • Doi Number: 10.1108/s1479-3563(2013)0000013006
  • Journal Name: ACCOUNTING IN CENTRAL AND EASTERN EUROPE
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus, Hospitality & Tourism Index
  • Page Numbers: pp.1-25
  • Keywords: Accounting, IFRS, loss avoidance, financial reporting incentives, Turkey, statistical evidence
  • Dokuz Eylül University Affiliated: Yes

Abstract

Purpose - The purpose of the study is to present evidence on the International Financial Reporting Standards (IFRS) adoption and earnings quality relationship on an emerging country context focusing on firm characteristics.