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, cilt.15, sa.3, ss.317-332, 2017 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 15 Sayı: 3
  • Basım Tarihi: 2017
  • Doi Numarası: 10.1108/jfra-10-2016-0076
  • Dergi Adı: JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus
  • Sayfa Sayıları: ss.317-332
  • Anahtar Kelimeler: Auditor reputation, CHAID analysis, Compliance level, Disclosure analysis, CHAID, STANDARDS, COUNTRIES, CHOICE
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

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.