EARNINGS CONSERVATISM IN PRE- AND POST- IFRS PERIODS IN TURKEY: PANEL DATA EVIDENCE ON THE FIRM SPECIFIC FACTORS

BALSARI Ç., Ozkan S., Durak M. G.

5th International Conference Accounting and Management Information Systems AMIS 2010, Bucharest, Romania, 16 - 18 June 2010, pp.232-247 identifier

  • Publication Type: Conference Paper / Full Text
  • Volume:
  • City: Bucharest
  • Country: Romania
  • Page Numbers: pp.232-247
  • Keywords: Turkey, IFRS, earnings conservatism, panel data, INTERNATIONAL ACCOUNTING STANDARDS, CONDITIONAL CONSERVATISM, ASYMMETRIC TIMELINESS, VALUE-RELEVANCE, UNCONDITIONAL CONSERVATISM, TO-BOOK, INCOME, INCENTIVES, OUTLIERS, ADOPTION
  • Dokuz Eylül University Affiliated: Yes

Abstract

In order to increase the usefulness and quality of financial reporting, there is a move to IFRS globally. Sharing similar motivations with the rest of the world, since 2005 all publicly traded companies in Turkey have been preparing their financial statements according to International Accounting/Financial Reporting Standards (IFRS).