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
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