A Study on Measuring Accounting Quality: The Case of Borsa Istanbul
Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 67
Abstract
Accounting quality is a broad concept that contains various dimensions. So when the accounting literature is reviewed, it's seen that there is no unique and generally accepted definition of accounting quality. However, accounting standards regulatory authorities (FASB and IASB) deal with the concept based on providing useful information to users in their decision making process.The purpose of this study is to measure the quality of accounting information reported in capital markets. In this study, a multidimensional approach is followed unlike the previous studies. When the findings are evaluated as a whole, it is concluded that the accounting information reported in Borsa Istanbul (BIST) is well-qualified in the context of the period, sample, and quality dimensions used in this study.
Authors and Affiliations
Mahmut KARĞIN, Nuray DEMİREL ARICI
Keywords
Related Articles
- EP ID EP148242
- DOI -
- Views 88
- Downloads 0
The Effects Of International Integration On Cost Of Equity: Application Of Turkey’s Tourism Sector
In this paper, the cost of equities of the companies listed in the BISTTRZM index in BORSAİSTANBUL were computed by using models which are based on the Capital Asset Pricing Model (CAPM). The results of models using loca...
Deregulation Of The Electricity Market and Sustainable Prospects In The Electricity Industy
With the growing technology the magnitude of electric power is raised as a strategic raw material. Therefore global actors of electricity sector’s shares in Gross National Product increased. Despite the outgoing argument...
Engineer CEOs and Firm Performance in BIST Manufacturing Firms
We study the relation between the educational background of chief executive officers (CEOs) and firm performance for 122 manufacturing firms traded on Borsa Istanbul (BIST) between 2009-2015. We analyze two different mea...
A Research On Cognitive Biases To Stock Of Individual Investors
There are many cases while individual investor’s decision about investment are under the influence. Investors’ sex, marital status, occupational status, educational level, ages and income level are various, therefore t...
İmalat Sektöründe Kur Riskinin Birincil Ve İkincil Etkileri Ve Kur Riskine Karşı Çözüm Önerileri
Türkiye’deki imalatçı firmaların sahip olduğu ithalat bağımlılığı, finansman açıklarının ağırlıklı YP krediler ile finanse edilmesi ve bilinçsiz yönetim nedeniyle kur riskine maruz kaldığı görülmektedir. Makalede maruz k...