IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES

Sezer KÜLAH; Cemal İBİŞ

doi:https://doi.org/10.54452/jrb.1030110

Makale detayları

IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES

Yazarlar:

Sezer KÜLAH | Cemal İBİŞ

Yayıncı:

Marmara University

Ana Başlıklar:

Yönetim

Dergi:

Journal of Research in Business 2022 Vol.7 Issue 1, pp.123-137

Belge Tipi:

Makale

Yayın Tarihi:

6/2022

Belge Dili:

İngilizce

Document ID (Org No.):

2000493209

Sıklık:

İki Yıllık

eISSN:

2630-6255

DOI:

https://doi.org/10.54452/jrb.1030110

Özet:

 

The purpose of this study is to investigate the IFRS 8 and value relevance. To investigate the issue a dataset based on a total of 22 selected Borsa Istanbul companies are evaluated from the years 2005 to 2020. Totally, 291 firm year observations and two models are run using panel data analysis on stata program. According to the results, there is positive relation between book value of equity per share and income per share over stock prices. Furthermore, income per share of a segment and book value of equity per share have positive effect on stock prices for the companies adopted IFRS 8. In this study, literature is summarized at the first part. At the second part, value relevance analyses are carried out over the companies adopted IFRS 8.

Makale detayları

IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES

Yazarlar: Sezer KÜLAH | Cemal İBİŞ

Yayıncı: Marmara University

Ana Başlıklar: Yönetim

Dergi: Journal of Research in Business 2022 Vol.7 Issue 1, pp.123-137

Belge Tipi: Makale

Yayın Tarihi: 6/2022

Belge Dili: İngilizce

Document ID (Org No.): 2000493209

Sıklık: İki Yıllık

eISSN: 2630-6255

DOI: https://doi.org/10.54452/jrb.1030110

Sayı

Yazarlar:

Sezer KÜLAH | Cemal İBİŞ

Yayıncı:

Marmara University

Ana Başlıklar:

Yönetim

Dergi:

Journal of Research in Business 2022 Vol.7 Issue 1, pp.123-137

Belge Tipi:

Makale

Yayın Tarihi:

6/2022

Belge Dili:

İngilizce

Document ID (Org No.):

2000493209

Sıklık:

İki Yıllık

eISSN:

2630-6255

DOI:

https://doi.org/10.54452/jrb.1030110