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 …

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 …

The purpose of this study is to investigate the effects of IFRS adoption on MENA's emerging stock markets and to shed … issues are based on estimations of two random effects specifications. We find that the adoption of IFRS affects positively … accounting standards with IASB's ones. Most existing empirical literature has focused largely on the consequences of IFRS at the …

influence the stock market returns and volatility in Egypt, Israel, and Turkey. Efficient markets react to new information …

economic growth for six emerging countries (Malaysia, Turkey, Mexico, Korea, India, and Brazil). To this end, the bounds …

are combined to calculate the ECL in an empirical style. In markets where sophisticated IFRS9 models are developed, our … proposed methodology can be used as in two settings: either as a benchmark to compare newly developed IFRS9 models, or, in … markets where limited resources or technological sophistication exists, our methodology can be used to calculate ECL for IFRS9 …