Early Observations on the Quality of IFRS Reports: Evidence from Turkey

Global Journal of Business Research, Vol. 5, No. 3, pp. 27-40

14 Pages Posted: 29 Jun 2011 Last revised: 19 Dec 2016

Date Written: 2011

Abstract

Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries seriously considering the practice of IFRS confronted some severe obstacles, the conduct of IFRS will return the businesses operating in those jurisdictions as significant cost savings.

Keywords: IFRS, Financial reporting, Convergence, Harmonization, SMEs

JEL Classification: M41, M48

Suggested Citation

Kaymaz, Önder and Zengin-Karaibrahimoglu, Yasemin, Early Observations on the Quality of IFRS Reports: Evidence from Turkey (2011). Global Journal of Business Research, Vol. 5, No. 3, pp. 27-40, Available at SSRN: https://ssrn.com/abstract=1874257

Önder Kaymaz (Contact Author)

Izmir Ekonomi University ( email )

Sakarya Cad. No: 156
Balcova
Izmir, 35330
Turkey

Yasemin Zengin-Karaibrahimoglu

University of Groningen ( email )

P.O. Box 800
9700 AH Groningen
Netherlands

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