publication . Article . 2014

An Empirical Study on the Determinants of Management’s De cision for Reporting Long Term Non - Financial Assets at Fair Value in Companies Listed on Borsa Istanbul Equity Market

Hikmet Ulusan;
Open Access English
  • Published: 01 Mar 2014 Journal: İşletme Araştırmaları Dergisi (issn: 1309-0712, Copyright policy)
  • Publisher: Isarder
Abstract
This study is to examine the determinants of management’s fair value choice decision for reporting long term non-financial assets in companies listed on “Borsa Istanbul Equity Market” whose financial statements have to be prepared under International Accounting Standards / Inte rnational Financial Reporting Standards and thus Turkey Accounting Standards / Turkey Financial Reporting Standards. In this study, Watts and Zimmerman’s Positive Accounting Theory methodology is adopted, and Mann -Whitney U test and logistic regression analysis have been used to analyze data. As a result of analysis, it has been identified that companies reporting property, plant and equ...
Subjects
free text keywords: nternational Financial Reporting Standards (IFRS), Turkey F inancial Reporting Standards (TFRS), Long Term Non - Financial Assets, Fair Value, Financial Reporting, Determinants, Business, HF5001-6182
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