Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310562 
Year of Publication: 
2014
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 13 [Issue:] 3 [Year:] 2014 [Pages:] 449-465
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted financial reporting standards in the world. Turkey, having close economic and political ties with the European Union, has followed the same path. Turkish firms listed on the Borsa Istanbul (stock exchange of Turkey) started to adopt financial reporting standards in compliance with IFRS voluntarily in 2003 and mandatorily in 2005. This study aims to examine empirically the determinants of voluntary IFRS adoption of listed firms in Turkey. This study reports on the results of an empirical investigation of the determinants of voluntary IFRS adoption by 206 non-financial firms listed on the Borsa Istanbul. Analyzing the determinants of voluntary IFRS adoption by Turkish listed firms during the transition period, we find that size, international exposure, and type of auditor are important drivers
Subjects: 
IFRS
voluntary adoption
emerging market
Turkey
JEL: 
M41
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size
143.28 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.