Shopping malls have become an important part of the economic and social fabric of Turkey especially in some of the big cities. In Izmir, there are currently eight shopping malls and this number is expected to increase due to the interest of consumers and investors in shopping malls. This can...

Purpose This paper aims to empirically examine the main determinants of the compliance level of disclosure requirements for IAS 16, as well as factors that may explain the differences in the levels of compliance within companies. Design/methodology/approach The association between the level of...