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

Article English OPEN
Hikmet Ulusan;
(2014)
  • Publisher: Isarder
  • Journal: İşletme Araştırmaları Dergisi (issn: 1309-0712)
  • Publisher copyright policies & self-archiving
  • Subject: nternational Financial Reporting Standards (IFRS) | Turkey F inancial Reporting Standards (TFRS) | Long Term Non - Financial Assets | Fair Value | Financial Reporting | Determinants | Business | HF5001-6182

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 Internationa... View more
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