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...

The European Union decided that IFRS would be effective as of the beginning of 2005. Consequently, the IMF, the World Bank, IOSCO as well as other similar organizations have established policies to support the adoption of IFRS. Similarly, since January 1, 2005, banks and firms in Turkey...

This paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in Turkey. The study analyzes the application of IFRS in Turkish publicly traded companies which have been preparing their financial statements under IFRS since 2005, and highlights...