TY  - CHAP
AB  - AbstractOriginality/Value
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.
VL  - 13
SN  - 978-1-78190-939-3, 978-1-78190-938-6/1479-3563
DO  - 10.1108/S1479-3563(2013)0000013006
UR  - https://doi.org/10.1108/S1479-3563(2013)0000013006
AU  - Varan Secil
AU  - Balsari Cagnur Kaytmaz
PY  - 2014
Y1  - 2014/01/01
TI  - The adoption of international financial reporting standards (IFRS) and loss avoidance in turkey
T2  - Accounting in Central and Eastern Europe
T3  - Research in Accounting in Emerging Economies
PB  - Emerald Group Publishing Limited
SP  - 1
EP  - 25
Y2  - 2021/01/25
ER  -