RELEVANCY OF ACCOUNTING INFORMATION UNDER IFRS AT BORSA ISTANBUL (BIST) FOR MANUFACTURING FIRMS

Mohammed Alashi; Tuba Dumlu

Makale detayları

RELEVANCY OF ACCOUNTING INFORMATION UNDER IFRS AT BORSA ISTANBUL (BIST) FOR MANUFACTURING FIRMS

Yazarlar:

Mohammed Alashi | Tuba Dumlu

Yayıncı:

PressAcademia

Dergi:

Journal of Economics Finance and Accounting 2015 Vol.2 Issue 2, pp.0-0

Belge Tipi:

Makale

Yayın Tarihi:

6/2015

Belge Dili:

Türkçe

Document ID (Org No.):

2000739080

Sıklık:

Üç Aylık

eISSN:

2148-6697

Özet:

 


This study aims to measure the impact of IFRS adoption on the relevancy of accounting information at the manufacturing firms listed in Borsa Istanbul. To achieve the objectives of the study, a regression model is applied on a dataset divided into two periods; the first covers the pre adoption period from 1996 to 2004, and the second covers the post adoption period from 2005 to 2013. The applied regression model aims to measure the explanatory power of book values and earnings to explain stock prices. The result of the cross-sectional analysis shows that the relevancy of accounting information increases after the adoption of IFRS. However, when quarterly data is used, the result shows that the relevancy declines after the adoption of IFRS.

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Makale detayları

RELEVANCY OF ACCOUNTING INFORMATION UNDER IFRS AT BORSA ISTANBUL (BIST) FOR MANUFACTURING FIRMS

Yazarlar: Mohammed Alashi | Tuba Dumlu

Yayıncı: PressAcademia

Dergi: Journal of Economics Finance and Accounting 2015 Vol.2 Issue 2, pp.0-0

Belge Tipi: Makale

Yayın Tarihi: 6/2015

Belge Dili: Türkçe

Document ID (Org No.): 2000739080

Sıklık: Üç Aylık

eISSN: 2148-6697

Sayı

Yazarlar:

Mohammed Alashi | Tuba Dumlu

Yayıncı:

PressAcademia

Dergi:

Journal of Economics Finance and Accounting 2015 Vol.2 Issue 2, pp.0-0

Belge Tipi:

Makale

Yayın Tarihi:

6/2015

Belge Dili:

Türkçe

Document ID (Org No.):

2000739080

Sıklık:

Üç Aylık

eISSN:

2148-6697