Abstract

http://ssrn.com/abstract=1714386
 


 



Earnings Conservatism in Pre- and Post- IFRS Periods in Turkey: Panel Data Evidence on the Firm Specific Factors


Cagnur Kaytmaz Balsari


Dokuz Eylul University

Serdar Ozkan


Izmir University of Economics

Mustafa Gurol Durak


Yasar University

September 1, 2010

Journal of Accounting and Management Information Systems, Vol. 9, No. 3, pp. 403-421, 2010

Abstract:     
In order to increase the usefulness and quality of financial reporting, there is a move to IFRS globally. Sharing similar motivations with the rest of the world, since 2005 all publicly traded companies in Turkey have been preparing their financial statements according to International Accounting/Financial Reporting Standards (IFRS) mandatory.

Considering the need for understanding the economic consequences of harmonization, we investigate the impact of IFRS adoption on the earnings conservatism as a dimension of reporting quality in Turkey.

The results of the study show that IFRS adoption has increased both the timeliness and earnings conservatism (asymmetric timeliness), the impact is stronger for financial firms, for firms having lower debt levels, and for smaller firms.

Keywords: Turkey, IFRS, Earnings Conservatism, Panel Data

JEL Classification: M41

Accepted Paper Series


Not Available For Download

Date posted: November 26, 2010 ; Last revised: November 29, 2010

Suggested Citation

Kaytmaz Balsari, Cagnur and Ozkan, Serdar and Durak, Mustafa Gurol, Earnings Conservatism in Pre- and Post- IFRS Periods in Turkey: Panel Data Evidence on the Firm Specific Factors (September 1, 2010). Journal of Accounting and Management Information Systems, Vol. 9, No. 3, pp. 403-421, 2010. Available at SSRN: http://ssrn.com/abstract=1714386

Contact Information

Cagnur Kaytmaz Balsari (Contact Author)
Dokuz Eylul University ( email )
Buca Ι  zmir
United States
Serdar Ozkan
Izmir University of Economics ( email )
Sakarya Cad. No:156
Balcova
Izmir, 35330
Turkey
Mustafa Gurol Durak
Yasar University ( email )
Izmir
Turkey
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