5th International Conference Accounting and Management Information Systems AMIS 2010, Bucharest, Romania, 16 - 18 June 2010, pp.232-247
Conference Paper / Full Text
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:
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).