Quality of the Financial Reporting within the IFRS: Research on Determining the Attitudes and Evaluations of Financial Information Users
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 69
Abstract
The transition to International Financial Reporting Standards (IFRS) in Turkey can lead to important effects on the financial reports of businesses, and the process of analyzing these reports. A change in the offices of financial reports required of businesses is due to the transition to IFRS. This study examines whether IFRS affects the process of financial reporting. The study measures the effects and perceptions of IFRS the process of financial reporting on businesses operating on the Istanbul Stock Exchange (ISE). This article adds to the literature by estimating the attitudes and evaluations of financial managers, analysis and investor with respect to the effect of IFRS harmonization on financial performance of listed firms in Turkey and providing analyses on the quality of financial reporting. A questionnaire survey was used, and data were analyzed via multi-regression analysis.
Authors and Affiliations
Ali Akgün
Keywords
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