The Value Relevance of IFRS: The Case of Turkey
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- Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2008. "The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 92-112.
- Pekdemir, Recep & Turel, Aslı, 2007. "IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?," MPRA Paper 29838, University Library of Munich, Germany.
- T. E. Cooke & T. Curuk, 1996. "Accounting in Turkey with reference to the particular problems of lease transactions," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 339-359.
- Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 39-67, December.
- Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008. "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers 2008/21, Norwegian School of Economics, Department of Business and Management Science.
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Keywords
accounting standards; fiscal year; incremental value; IFRS; Capital Market Board;All these keywords.
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