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

Varan S., Balsarı Ç.

ACCOUNTING IN CENTRAL AND EASTERN EUROPE, cilt.13, ss.1-25, 2013 (SSCI) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 13
  • Basım Tarihi: 2013
  • Doi Numarası: 10.1108/s1479-3563(2013)0000013006
  • Dergi Adı: ACCOUNTING IN CENTRAL AND EASTERN EUROPE
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, Hospitality & Tourism Index
  • Sayfa Sayıları: ss.1-25
  • Anahtar Kelimeler: Accounting, IFRS, loss avoidance, financial reporting incentives, Turkey, statistical evidence, EARNINGS MANAGEMENT, ACCOUNTING STANDARDS, PROSPECT-THEORY
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

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.