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 …

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 …

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 …

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 …