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IFRS implementation and studies in Turkey

Balsari, Cagnur Kaytmaz; Varan, Secil - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 373-399

legislative process. Turkey has not been an exception. Its economic development has led the accounting practices to change from … (International Financial Reporting Standards) application in Turkey and an extensive review of IFRS related local literature gathered … from major accounting, finance and business journals published in Turkey in 2005-2014 period. The local literature is …

Persistent link: https://www.econbiz.de/10010797646

Implementation of International Financial Reporting Standards in Ukraine

Kuzina, Ruslana - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 400-422

Since Ukraine gained independence in 1991, the Ukrainian economy has been undergoing constant transformation. Legislative, institutional and structural reforms have been driven by the rapidly changing business environment and much progress towards a market economy has been made. The Ukrainian...

Persistent link: https://www.econbiz.de/10010797648

Accounting Policy Options under IFRS: Evidence from Turkey

BAHADIR, Oguzhan; TOLGA, Buke - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 388-404

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting...

Persistent link: https://www.econbiz.de/10010839675

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey

Demir, Volkan; Bahadir, Oguzhan - In: Journal of Accounting and Management Information Systems 13 (2014) 1, pp. 4-34

companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure …

Persistent link: https://www.econbiz.de/10010839684

Corporate Governance in Turkey: Issues and Practices of High-Performance Companies

Belverd E. NEEDLES, Jr.; TUREL, Ahmet; SENGUR, Evren Dilek - In: Journal of Accounting and Management Information Systems 11 (2012) 4, pp. 510-531

practices. This study examines the concept of corporate governance in Turkey and compares compliance with good governance norms … background by explaining the problems of corporate governance and also briefly explains the regulatory framework in Turkey. The … question examined is: Do companies that are demonstrably high performing companies in Turkey also exhibit good corporate …

Persistent link: https://www.econbiz.de/10010839691

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey

UYAR, Ali; GUNGORMUª, Ali Haydar - In: Journal of Accounting and Management Information Systems 12 (2013) 1, pp. 61-75

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

Persistent link: https://www.econbiz.de/10010641620

Preparedness for and perception of IFRS for SMEs: evidence from Turkey

Kilic, Merve; Uyar, Ali; Ataman, Basak - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 492-519

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey … in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application …

Persistent link: https://www.econbiz.de/10010933693

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey

Senyigi, Yigit Bora - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 449-465

financial reporting standards in the world. Turkey, having close economic and political ties with the European Union, has … followed the same path. Turkish firms listed on the Borsa Istanbul (stock exchange of Turkey) started to adopt financial … the determinants of voluntary IFRS adoption of listed firms in Turkey. This study reports on the results of an empirical …

Persistent link: https://www.econbiz.de/10010933694

Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era

TUREL, Ahmet; TUREL, Asli; Belverd E. NEEDLES, Jr. - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 4-26

Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States, Europe, and Australia) and in an Asian emerging economy (India). This study of HPCs in the developing economy investigates Turkish companies that are listed in the Istanbul Stock...

Persistent link: https://www.econbiz.de/10010542054

Electoral politics and regional development: assessing the geographical allocation of public investment in Turkey

Luca, Davide; Rodriguez-Pose, Andres - C.E.P.R. Discussion Papers - 2014

distribution of public investment in the 81 provinces of Turkey between 2004 and 2012. Our results show that, although electoral …

Persistent link: https://www.econbiz.de/10011083396