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ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA GÖRE RAPORLAMANIN FİNANSAL ORANLARA ETKİLERİNİN DEĞERLENDİRİLMESİNE YÖNELİK BİR ARAŞTIRMA

Year 2016, Faculty of Economics and Administrative Sciences 10th Year Special Issue, 203 - 234, 15.12.2016
https://doi.org/10.31795/baunsobed.662252

Abstract

Bu çalışmanın amacı Uluslararası Muhasebe Standartları ve Uluslararası Finansal Raporlama Standartları’nın mali tablo ve finansal rasyolar üzerindeki etkisini inceleyen çalışmalara yönelik bir içerik analizi yapmaktır. Bu amaç doğrultusunda yayınlanmış 69 makale
ve tezi içeren çalışma incelenmiş ve bir literatür taraması yapılmıştır. Çalışmada makale ve
tezlerin yıllara, incelenen ülkelere, kullanılan araştırma yöntemlerine, ölçek aralıklarına ve
finansal rasyoların dağılımlarına yer verilmiştir. İçerik analizi sonucunda araştırma yöntemleri olarak sırayla en çok t-test, wilcoxon işaret testi ve karşılaştırmalı analiz tekniği kullanıldığı tespit edilmiştir. Araştırmaya dâhil edilen çalışmalardaki uygulamalarda finansal
oranların genelinde UFRS sonrası farklılaşmanın saptandığı ve her grupta bu farklılaşmanın artış yönünde ağırlıkta olduğu görülmektedir.

References

  • Abdul-Baki, Z., Uthman, A. B. ve Sannia, M. (2014). Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP. Journal of Accounting and Management Information Systems, 13(1), 82-98.
  • Abolaji, O. B. ve Adeolu O. O. (2015). Perceived Effects of International Financial Reporting Standards (IFRS), Adoption on Quality Financial Reporting of Quoted Companies in Nigeria. Research Journal of Finance and Accounting, 6(23), 1-8.
  • Ağca, A. ve Aktaş, R. (2007). First Time Application of IFRS and Its Impact on Financial Ratios: A Study on Turkish Listed Firms. Problems and Perspectives in Management. 5(2), 99-112.
  • Ali, A., Akbar, S. ve Ormrad, P. (2015). Impact of International Financial Reporting Standards on the Profit and Equity of AIM Listed Companies in The UK. Accounting Forum. 40(1), 45-62.
  • Alkan, G. İ., ve Doğan, O. (2012). Uluslararası Finansal Raporlama Standartları’nın Finansal Rasyolara Kısa ve Uzun Dönemli Etkileri: İMKB’de Bir Araştırma. Muhasebe ve Finansman Dergisi, Nisan, 87-100.
  • Anna-Maija L. ve Petri S. (2009). Impact of International Financial Reporting Standard Adoptation on Key Financial Ratios. Accounting and Finance, 49, 341-366.
  • Armstrong, C. vd. (2008). Market Reaction to the Adoption of IFRS in Europe. Harvard Business School Working Paper. 09(32),1-51.
  • Arouri, M. E. H., Lévy, A. ve Nguyen, D. K. (2010). ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms. European Financial and Accounting Journal, 5(3-4), 84-112.
  • Ataman, B. ve Evrim Altuk Ö. (2009). Tek Düzen Hesap Planına Göre Hazırlanan Finansal Tabloların UFRS’ye Uyarlanması ve Rasyo Yöntemi ile Analizi, Muhasebe ve Finansman Dergisi, 44,59-79.
  • Athianos S., Vazakidis A. ve Dritsakis N. (2005) Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece. Available at Social Sciences Research Network. Electronic Copy, 1-40.
  • Atmaca M. (2010). Uluslararası Finansal Raporlama Standartlarına ve Vergi Yasalarına Göre Düzenlenen Temel Mali Tabloların Finansal Analiz Açısından Karşılaştırmalı Olarak İncelenmesi ve Türkiye Uygulaması, Doktora Tezi, Marmara Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
  • Atmaca, M. (2010). Uluslararası Muhasebe ve Finansal Raporlama Standartlarının İşletmelerin Finansal Analizine Etkilerini Değerlendirmeye Yönelik Bir Araştırma. Marmara Üniversitesi İ.İ.B.F. Dergisi. 18(1), 523-548.
  • Balcı, B.R. (2012). TFRS’lerin Oran Analizine Etkileri. Journal of Yaşar University. 28(7), 4687 – 4707.
  • Banu Sultanoğlu (2014). UFRS’nin Borsa İstanbul’daki Şirketlerin Finansal Tabloları Üzerindeki Etkisi: Finansal Bilginin İhtiyaca Uygunluğu ve Finansal Tablolar Analizi. Doktora Tezi. Başkent Üniversitesi Sosyal Bilimler Enstitüsü.
  • Bao, D. H., Lee, J., ve Romeo, G. (2010). Comparisons on selected ratios between IFRS and US GAAP companies. Journal of Financial Reporting and Accounting, 8(1), 22-34. Bellas, A., Toudas, K., ve Papadatos, K. (2007). What International Accounting Standards (IAS) Bring About To The Financial Statements Of Greek Listed Companies? The Case Of the Athens Stock Exchange. Journal of Economics and Business, 57(3), 54-77.
  • Bhargava, V., ve Shikha, M. D. (2013). “The Impact of International Financial Reporting Standards On Financial Statements And Ratios”. The International Journal of Management. 2(2), 1-15.
  • Black, E. L., ve Maggina, A. (2016). The Impact of IFRS on Financial Statement Data in Greece. Journal of Accounting in Emerging Economies, 6(1), 69-90.
  • Blanchette, M., Racicot, F. É. ve Girard, J. Y. (2011). The Effects of IFRS on Financial Ratios: Early Evidence in Canada. Certified General Accountants Association of Canada. CGA Report, 1-57.
  • Brochet, F., Jagolinzer, A. ve Riedl, E.J. (2011). Mandatory IFRS Adoption and Financial Statement Comparability, The Canadian Academic Accounting Association Working Paper, 30(4), 1373–1400.
  • Callao, S. Jarn, Josè I, ve Laìnez Josè A.(2007). Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation, 16(2), 148-178.
  • Cengiz, H. (2014). Effects of International Financial Reporting Standards Application on Financial Ratios in Turkey. Uluslararası Yönetim İktisat ve İşletme Dergisi, 10(21), 163-177.
  • Csebfalvi, G. (2012). Hungarian Accounting Standardization Effects. International Journal of Accounting and Financial Reporting, 2(1), 83-98.
  • Daske, H., Hail, L., Leuz, C., ve Verdi, R. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085-1142.
  • Dimitrios B. vd. (2013). The Impact of IFRS on Ratios of Listed and New Listed Companies of Athens Exchange. The Journal of Business. 3(5), 139-157.
  • Elitaş, C. (2010). Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartlarının Benimsenmesinin Bazı Temel Finansal Oranlar Üzerindeki Etkisi Üzerine Uygulamalı Bir Değerlendirme. Muhasebe ve Denetime Bakış, 30, 57-68.
  • Eva K. J. (2004). Effects of Adoptation of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1(1), 51-70.
  • Eva K. J. ve Sylwia G. T. (2006). Implementing IFRS from the Perspective of EU Publicly Traded Companies. Journal of International Accounting, Auditing and Taxation, 15, 170-196.
  • Ferrer, R.C. ve Ferrer, G.J. (2011). Liquidity and Financial Leverage Ratios: Their Impact on Compliance With International Financial Reporting Standarts (IFRS). Academy of Accounting and Financial Studies Journal 15(1), 135-150.
  • Fitó, A., Gómez, F., ve Moya, S. (2012). Choices in IFRS Adoption in Spain: Determinants and Consequences. Accounting in Europe, 9(1), 61-83. Fülbier, R. U., Lirio Silva, J., ve Pferdehirt, M. H. (2006). Impact of lease capitalization on Financial ratios of listed German companies. Social Sciences Research Network E-Journal. 60(2), 122-144
  • Gastón, S. C., García, C. F., Jarne, J. I. J., ve Gadea, J. A. L. (2010). IFRS Adoption in Spain and the United Kingdom: Effects on Accounting Numbers and Relevance. Advances in Accounting, 26(2), 304-313.
  • Gebhardt, G. U., ve Novotny‐Farkas, Z. (2011). Mandatory IFRS adoption and accounting quality of European banks. Journal of Business Finance & Accounting, 38(3‐4), 289-333.
  • Harris, P., Stahlin, W., Arnold, L. W., ve Kinkela, K. (2013). GAAP vs IFRS Treatment of Leases and the Impact on Financial Ratios. Review of Business & Finance Studies, 4(2), 97-106.
  • Iatridis, G. ve Rouvolisb, S. (2010). The Post-Adoption Effects of the Implementation of International Financial Reporting Standards in Greece. Journal of International Accounting. Auditing and Taxation. 19(1), 55-65.
  • Ibiamke, N. A., ve Ateboh–Briggs, P. B. (2014). Financial Ratios Effect of International Financial Reporting Standards (IFRS) Adoption in Nigeria. Journal of Business and Management Invention, 3(3), 50-59.
  • Jacqueline, H. (2007). IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies. Journal of International Accounting, Auditing and Taxation, 16, 69-89.
  • Jeffers, A. E., Mengyu, W., ve Askew, S. (2010). The switch from US GAAP to IFRS-Implications for Analysis Involving Inventories. Proceedings of The Northeast Business & Economics Association, 48-54.
  • Jeno, B. (2011). International Accounting Standards Effects on Business Management: Evidence From Hungary. Global Journal Of Management and Business Research, 11(6), 12-17.
  • Jindrichovska, I., ve Kubickova, D. (2012). Impact of IFRS Adoption on Key Financial Ratios: the Case of the Czech Republic. Journal of Modern Accounting and Auditing, 10(2), 133-146. Karakuş, İ. Z. (2014). Tek Düzen Hesap Planı ve UFRS’ye Göre Elde Edilen Finansal Oranların Hisse Getirileri İle İlişkisinin Karşılaştırmalı İncelenmesi: BİST’te Bir Uygulama. Journal of Yaşar University, 9(34), 5870-5886.
  • Karapınar, A., Figen, Z., ve Bayırlı, R. (2012). Impact of Inflation Accounting Application on Key Financial Ratios. Journal of Business Research, 4, 44-57. Kaya A., Hatunoğlu, Z., ve Özçalıcı, M. (2015). Türkiye’deki Tekstil Firmalarının Verimlilik Değerlerinin TFRS Öncesi ve Sonrası Dönemler için Karşılaştırılması. Uluslararası Alanya İşletme Fakültesi Dergisi. 7(3), 79-90.
  • Klimczak, K. M. (2011). Market reaction to mandatory IFRS adoption: Evidence from Poland. Accounting and Management Information Systems,10(2), 228-248.
  • Kristýna, H. (2015). IFRS Versus CZ GAAP: Influence of Construction Contracts on Financial Indicators. International Journal of Entrepreneurial Knowledge, 2(3), 76-86.
  • Leventis, S., Dimitropoulos, P. E., ve Anandarajan, A. (2011). Loan Loss Provisions, Earnings Management and Capital Management Under IFRS: The Case of EU Commercial Banks. Journal of Financial Services Research, 40(1-2), 103-122.
  • Lueg, R., Punda, P., ve Burkert, M. (2014). Does Transition to IFRS Substantially Affect Key Financial Ratios in Shareholder-Oriented Common Law Regimes? Evidence From the UK. Advances in Accounting, 30(1), 241-250.
  • Malíková, O., ve Brabec, Z. (2012). The influence of a different accounting system on informative value of selected financial ratios. Technological and Economic Development of Economy, 18(1), 149-163.
  • Mary B., Wayner L. ve Mark H. Lang (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research.46(3), 467-498. McConnell, H. A. (2012). The Effect of IFRS on the Financial Ratios of Canadian Public Mining Companies. East Tennessee State University Undergraduate Honors Thesis. Paper 50. Mingyi H. ve K.R. Subramanyam (2007). Financial Statement Effects of Adopting International Accounting Standards: The Case Of Germany. Springer Science-Business Media LLC, 12, 623-657.
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A Research on Evaluation of Impact on Financial Ratios in Reporting According to International Financial Reporting Standards

Year 2016, Faculty of Economics and Administrative Sciences 10th Year Special Issue, 203 - 234, 15.12.2016
https://doi.org/10.31795/baunsobed.662252

Abstract

The purpose of this study is to conduct a content analysis of the studies that
examine, the impact of International Accounting Standards and International Financial
Reporting Standards the impact on the financial statements and financial ratios. For this
purpose, published 69 studies, which includes articles and theses are examined and a
literature review was conducted. In this study, articles and theses are categorised by years,
examined, by countries where is examined, the research methods used, distribution range
of the scale and financial ratios. As a result of content analysis have been detected that the
most widely used methods in order of t-test, wilcoxon signed-rank test and comperative
analysis technique. For applications in the study were included in the study that determined
the differentiation of post-IFRS financial ratios and in general it is observed that the increase
in weight towards this differentiation in each group

References

  • Abdul-Baki, Z., Uthman, A. B. ve Sannia, M. (2014). Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP. Journal of Accounting and Management Information Systems, 13(1), 82-98.
  • Abolaji, O. B. ve Adeolu O. O. (2015). Perceived Effects of International Financial Reporting Standards (IFRS), Adoption on Quality Financial Reporting of Quoted Companies in Nigeria. Research Journal of Finance and Accounting, 6(23), 1-8.
  • Ağca, A. ve Aktaş, R. (2007). First Time Application of IFRS and Its Impact on Financial Ratios: A Study on Turkish Listed Firms. Problems and Perspectives in Management. 5(2), 99-112.
  • Ali, A., Akbar, S. ve Ormrad, P. (2015). Impact of International Financial Reporting Standards on the Profit and Equity of AIM Listed Companies in The UK. Accounting Forum. 40(1), 45-62.
  • Alkan, G. İ., ve Doğan, O. (2012). Uluslararası Finansal Raporlama Standartları’nın Finansal Rasyolara Kısa ve Uzun Dönemli Etkileri: İMKB’de Bir Araştırma. Muhasebe ve Finansman Dergisi, Nisan, 87-100.
  • Anna-Maija L. ve Petri S. (2009). Impact of International Financial Reporting Standard Adoptation on Key Financial Ratios. Accounting and Finance, 49, 341-366.
  • Armstrong, C. vd. (2008). Market Reaction to the Adoption of IFRS in Europe. Harvard Business School Working Paper. 09(32),1-51.
  • Arouri, M. E. H., Lévy, A. ve Nguyen, D. K. (2010). ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms. European Financial and Accounting Journal, 5(3-4), 84-112.
  • Ataman, B. ve Evrim Altuk Ö. (2009). Tek Düzen Hesap Planına Göre Hazırlanan Finansal Tabloların UFRS’ye Uyarlanması ve Rasyo Yöntemi ile Analizi, Muhasebe ve Finansman Dergisi, 44,59-79.
  • Athianos S., Vazakidis A. ve Dritsakis N. (2005) Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece. Available at Social Sciences Research Network. Electronic Copy, 1-40.
  • Atmaca M. (2010). Uluslararası Finansal Raporlama Standartlarına ve Vergi Yasalarına Göre Düzenlenen Temel Mali Tabloların Finansal Analiz Açısından Karşılaştırmalı Olarak İncelenmesi ve Türkiye Uygulaması, Doktora Tezi, Marmara Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
  • Atmaca, M. (2010). Uluslararası Muhasebe ve Finansal Raporlama Standartlarının İşletmelerin Finansal Analizine Etkilerini Değerlendirmeye Yönelik Bir Araştırma. Marmara Üniversitesi İ.İ.B.F. Dergisi. 18(1), 523-548.
  • Balcı, B.R. (2012). TFRS’lerin Oran Analizine Etkileri. Journal of Yaşar University. 28(7), 4687 – 4707.
  • Banu Sultanoğlu (2014). UFRS’nin Borsa İstanbul’daki Şirketlerin Finansal Tabloları Üzerindeki Etkisi: Finansal Bilginin İhtiyaca Uygunluğu ve Finansal Tablolar Analizi. Doktora Tezi. Başkent Üniversitesi Sosyal Bilimler Enstitüsü.
  • Bao, D. H., Lee, J., ve Romeo, G. (2010). Comparisons on selected ratios between IFRS and US GAAP companies. Journal of Financial Reporting and Accounting, 8(1), 22-34. Bellas, A., Toudas, K., ve Papadatos, K. (2007). What International Accounting Standards (IAS) Bring About To The Financial Statements Of Greek Listed Companies? The Case Of the Athens Stock Exchange. Journal of Economics and Business, 57(3), 54-77.
  • Bhargava, V., ve Shikha, M. D. (2013). “The Impact of International Financial Reporting Standards On Financial Statements And Ratios”. The International Journal of Management. 2(2), 1-15.
  • Black, E. L., ve Maggina, A. (2016). The Impact of IFRS on Financial Statement Data in Greece. Journal of Accounting in Emerging Economies, 6(1), 69-90.
  • Blanchette, M., Racicot, F. É. ve Girard, J. Y. (2011). The Effects of IFRS on Financial Ratios: Early Evidence in Canada. Certified General Accountants Association of Canada. CGA Report, 1-57.
  • Brochet, F., Jagolinzer, A. ve Riedl, E.J. (2011). Mandatory IFRS Adoption and Financial Statement Comparability, The Canadian Academic Accounting Association Working Paper, 30(4), 1373–1400.
  • Callao, S. Jarn, Josè I, ve Laìnez Josè A.(2007). Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation, 16(2), 148-178.
  • Cengiz, H. (2014). Effects of International Financial Reporting Standards Application on Financial Ratios in Turkey. Uluslararası Yönetim İktisat ve İşletme Dergisi, 10(21), 163-177.
  • Csebfalvi, G. (2012). Hungarian Accounting Standardization Effects. International Journal of Accounting and Financial Reporting, 2(1), 83-98.
  • Daske, H., Hail, L., Leuz, C., ve Verdi, R. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085-1142.
  • Dimitrios B. vd. (2013). The Impact of IFRS on Ratios of Listed and New Listed Companies of Athens Exchange. The Journal of Business. 3(5), 139-157.
  • Elitaş, C. (2010). Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartlarının Benimsenmesinin Bazı Temel Finansal Oranlar Üzerindeki Etkisi Üzerine Uygulamalı Bir Değerlendirme. Muhasebe ve Denetime Bakış, 30, 57-68.
  • Eva K. J. (2004). Effects of Adoptation of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1(1), 51-70.
  • Eva K. J. ve Sylwia G. T. (2006). Implementing IFRS from the Perspective of EU Publicly Traded Companies. Journal of International Accounting, Auditing and Taxation, 15, 170-196.
  • Ferrer, R.C. ve Ferrer, G.J. (2011). Liquidity and Financial Leverage Ratios: Their Impact on Compliance With International Financial Reporting Standarts (IFRS). Academy of Accounting and Financial Studies Journal 15(1), 135-150.
  • Fitó, A., Gómez, F., ve Moya, S. (2012). Choices in IFRS Adoption in Spain: Determinants and Consequences. Accounting in Europe, 9(1), 61-83. Fülbier, R. U., Lirio Silva, J., ve Pferdehirt, M. H. (2006). Impact of lease capitalization on Financial ratios of listed German companies. Social Sciences Research Network E-Journal. 60(2), 122-144
  • Gastón, S. C., García, C. F., Jarne, J. I. J., ve Gadea, J. A. L. (2010). IFRS Adoption in Spain and the United Kingdom: Effects on Accounting Numbers and Relevance. Advances in Accounting, 26(2), 304-313.
  • Gebhardt, G. U., ve Novotny‐Farkas, Z. (2011). Mandatory IFRS adoption and accounting quality of European banks. Journal of Business Finance & Accounting, 38(3‐4), 289-333.
  • Harris, P., Stahlin, W., Arnold, L. W., ve Kinkela, K. (2013). GAAP vs IFRS Treatment of Leases and the Impact on Financial Ratios. Review of Business & Finance Studies, 4(2), 97-106.
  • Iatridis, G. ve Rouvolisb, S. (2010). The Post-Adoption Effects of the Implementation of International Financial Reporting Standards in Greece. Journal of International Accounting. Auditing and Taxation. 19(1), 55-65.
  • Ibiamke, N. A., ve Ateboh–Briggs, P. B. (2014). Financial Ratios Effect of International Financial Reporting Standards (IFRS) Adoption in Nigeria. Journal of Business and Management Invention, 3(3), 50-59.
  • Jacqueline, H. (2007). IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies. Journal of International Accounting, Auditing and Taxation, 16, 69-89.
  • Jeffers, A. E., Mengyu, W., ve Askew, S. (2010). The switch from US GAAP to IFRS-Implications for Analysis Involving Inventories. Proceedings of The Northeast Business & Economics Association, 48-54.
  • Jeno, B. (2011). International Accounting Standards Effects on Business Management: Evidence From Hungary. Global Journal Of Management and Business Research, 11(6), 12-17.
  • Jindrichovska, I., ve Kubickova, D. (2012). Impact of IFRS Adoption on Key Financial Ratios: the Case of the Czech Republic. Journal of Modern Accounting and Auditing, 10(2), 133-146. Karakuş, İ. Z. (2014). Tek Düzen Hesap Planı ve UFRS’ye Göre Elde Edilen Finansal Oranların Hisse Getirileri İle İlişkisinin Karşılaştırmalı İncelenmesi: BİST’te Bir Uygulama. Journal of Yaşar University, 9(34), 5870-5886.
  • Karapınar, A., Figen, Z., ve Bayırlı, R. (2012). Impact of Inflation Accounting Application on Key Financial Ratios. Journal of Business Research, 4, 44-57. Kaya A., Hatunoğlu, Z., ve Özçalıcı, M. (2015). Türkiye’deki Tekstil Firmalarının Verimlilik Değerlerinin TFRS Öncesi ve Sonrası Dönemler için Karşılaştırılması. Uluslararası Alanya İşletme Fakültesi Dergisi. 7(3), 79-90.
  • Klimczak, K. M. (2011). Market reaction to mandatory IFRS adoption: Evidence from Poland. Accounting and Management Information Systems,10(2), 228-248.
  • Kristýna, H. (2015). IFRS Versus CZ GAAP: Influence of Construction Contracts on Financial Indicators. International Journal of Entrepreneurial Knowledge, 2(3), 76-86.
  • Leventis, S., Dimitropoulos, P. E., ve Anandarajan, A. (2011). Loan Loss Provisions, Earnings Management and Capital Management Under IFRS: The Case of EU Commercial Banks. Journal of Financial Services Research, 40(1-2), 103-122.
  • Lueg, R., Punda, P., ve Burkert, M. (2014). Does Transition to IFRS Substantially Affect Key Financial Ratios in Shareholder-Oriented Common Law Regimes? Evidence From the UK. Advances in Accounting, 30(1), 241-250.
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  • Mary B., Wayner L. ve Mark H. Lang (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research.46(3), 467-498. McConnell, H. A. (2012). The Effect of IFRS on the Financial Ratios of Canadian Public Mining Companies. East Tennessee State University Undergraduate Honors Thesis. Paper 50. Mingyi H. ve K.R. Subramanyam (2007). Financial Statement Effects of Adopting International Accounting Standards: The Case Of Germany. Springer Science-Business Media LLC, 12, 623-657.
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Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Doğuş Ektik

Hasan Sezgin

Sevda A. Coşkun This is me

Yasemin Karataş

Publication Date December 15, 2016
Submission Date October 27, 2016
Published in Issue Year 2016 Faculty of Economics and Administrative Sciences 10th Year Special Issue

Cite

APA Ektik, D., Sezgin, H., Coşkun, S. A., Karataş, Y. (2016). ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA GÖRE RAPORLAMANIN FİNANSAL ORANLARA ETKİLERİNİN DEĞERLENDİRİLMESİNE YÖNELİK BİR ARAŞTIRMA. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 19(36), 203-234. https://doi.org/10.31795/baunsobed.662252

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