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Doğuş Üniversitesi Dergisi
Article . 2013 . Peer-reviewed
Data sources: Crossref
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Doğuş Üniversitesi Dergisi
Article
License: CC BY NC
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Uluslararası Finansal Raporlama Standartlarının Finansal Analize Etkisi: İMKB ye Yönelik Bir Araştırma

The impact of international financial reporting standards on financial analysis: A study on IMKB (Istanbul Stock Exhange)
Authors: AKGÜN, Ali İhsan;

Uluslararası Finansal Raporlama Standartlarının Finansal Analize Etkisi: İMKB ye Yönelik Bir Araştırma

Abstract

The information in financial statements should be correct, comprehensible and comparable enough, in terms of financial analysis, to fulfill the needs of financial information users. When different purposes of financial statement users are taken into consideration, Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) applications have important impacts on financial statements of enterprises and the analysis of these statements. In the actual study, the impact of International Financial Reporting Standards (IFRS) on the financial statement analysis of enterprises registered in Istanbul Stock Exchange (IMKB) was examined. The study, the effect of IFRS on the enterprises registered in IMKB was examined thorough a questionnaire. Factor analysis was made on the SPSS 19 statistics program.

Country
Turkey
Keywords

International Financial Reporting Standards, Financial Analysis, Uluslararası Muhasebe, Finansal Analiz, Uluslararası Finansal Raporlama Standartları, Uluslararası Finansal Raporlama Standartları;Finansal Analiz;Uluslararası Muhasebe, International Financial Reporting Standards;Financial Analysis;International Accounting, International Accounting

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
4
Average
Average
Average
Green
gold