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Growing tendency to harmonisation with IFRS: some evidences from Turkey

Kocakulah, Mehmet C.; Simga-Mugan, Can; Hosal-Akman, Nazli - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 398-422

while the legal system affects the requirement of IFRS for the private companies. In Turkey, different regulatory bodies … translated IFRS in 2003. Established in 2002, Turkish Accounting Standards Board (TASB) is responsible to translate and issue the … IFRS for both public and private companies and present some evidence on the issue from an emerging market. We explore how …

Persistent link: https://www.econbiz.de/10005048668

Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study

Hatunoglu, Zeynep - In: International Journal of Economics and Accounting 2 (2011) 4, pp. 335-359

filling. In Turkey, Turkish Accounting Standards Board (TASB) has been studying on the preparation of Turkish Financial …International Financial Reporting Standards (IFRS) are the standards and interpretations issued by the International … and an efficient environment by using these standards. Over 100 countries have already adopted IFRS for public company …

Persistent link: https://www.econbiz.de/10010669452

Examining the value relevance of financial statements in European countries : the importance of legal origins on cross listing decisions

Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - In: Cogent business & management 11 (2024) 1, pp. 1-11

In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...

Persistent link: https://www.econbiz.de/10014519305

Accounting practices and regulations for extractive industries : a framework for harmonisation

Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180

Persistent link: https://www.econbiz.de/10014506460

IFRS and the value relevance of earnings: evidence from the emerging market of Romania

Filip, Andrei - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 191-223

This paper investigates the impact of the mandatory IFRS adoption on the value relevance of earnings on the Bucharest … Stock Exchange, at a time when the EU did not have an official position regarding IFRS. Findings suggest that the … implementation of IFRS has increased the contemporaneous association between market returns and earnings. Additional analyses reveal …

Persistent link: https://www.econbiz.de/10010670426

Convergence to international financial reporting standards: the case of Turkey

Simga-Mugan, Can; Hosal-Akman, Nazli - In: International Journal of Accounting, Auditing and … 2 (2005) 1/2, pp. 127-139

Standards (IFRS/IAS) in Turkey. The paper emphasises variations from and similarities with the IFRS/IAS and lays out a brief …In this paper, we discuss the progress in the accounting standards in Turkey and provide some insight into the current … accounting system as well as the recent regulatory developments following the convergence attempts to the global set of financial …

Persistent link: https://www.econbiz.de/10010670403