The main determinants of differences in compliance levels of disclosure items for IAS 16 in BIST


ERDEM S., ASLANERTİK B. E., Yardimci B.

JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, vol.15, no.3, pp.317-332, 2017 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 15 Issue: 3
  • Publication Date: 2017
  • Doi Number: 10.1108/jfra-10-2016-0076
  • Journal Name: JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING
  • Journal Indexes: Emerging Sources Citation Index (ESCI), Scopus
  • Page Numbers: pp.317-332
  • Keywords: Auditor reputation, CHAID analysis, Compliance level, Disclosure analysis, CHAID, STANDARDS, COUNTRIES, CHOICE
  • Dokuz Eylül University Affiliated: Yes

Abstract

Purpose - This paper aims to empirically examine the main determinants of the compliance level of disclosure requirements for IAS 16, as well as factors that may explain the differences in the levels of compliance within companies.