Research provides inconsistent evidence on the relationship between IFRS adoption and earnings quality. Turkey represents an interesting environment to test the impact of IFRS adoption, as the Turkish accounting system has followed a historical path from a Continental European accounting system to an Anglo-Saxon accounting system. The current Turkish accounting system exhibits features of both these systems. Additionally, IFRS adoption was optional in 2003 and mandatory in 2005 in line with EU regulations, and the changes in the reporting environment are supported by the regulatory developments and institutional changes in Turkey.
We would like to express our gratitude toward the editors of the book, Cătălin Nicolae Albu and Răzvan V. Mustaţă for their support and encouragement during the process, and to anonymous referees for their valuable suggestions and insight which helped us in completion of this chapter.
Varan, S. and Balsari, C.K. (2014), "The adoption of international financial reporting standards (IFRS) and loss avoidance in turkey", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 1-25. https://doi.org/10.1108/S1479-3563(2013)0000013006Download as .RIS
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