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

Varan, SEÇİL; Balsarı, ÇAĞNUR

doi:10.1108/s1479-3563(2013)0000013006

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, Scopus)

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
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.