Valuation plays a central role in the financing, investing and operating decisions of companies and many methods are employed to approximate the true value of a company. Although these techniques are based on similar theory, they may generate different results in application. This study...

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...

Based on the claim that comprehensive income is a better measure of financial performance than net income, International Accounting Standard No. 1 (IAS 1) requires that companies report comprehensive income in a primary financial statement. In this paper, we test the ability of comprehensive...