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Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme

Yıl 2021, Sayı: 91, 35 - 56, 05.07.2021

İbrahim Apak

https://doi.org/10.25095/mufad.872153

Öz

Bu çalışmanın amacı, finansal piyasalara şeffaflık, hesap verebilirlik ve verimlilik getirmesi amacıyla
geliştirilen Uluslararası Finansal Raporlama Standartları (UFRS) araştırmalarının incelenmesidir. Bu
kapsamda çeşitli ülkelerde gerçekleştirilen araştırmalar UFRS’ye yönelik algı, geçiş öncesi-sonrası ve
UFRS’nin ekonomik sonuçları olmak üzere üç kategori altında incelenmiştir. Çalışmada UFRS’ye yönelik
birincil ve ikincil veri kaynaklarında elde edilen verilerle gerçekleştirilen araştırmalarda elde edilen bulgular
karşılaştırmalı olarak yorumlanmaktadır. Araştırmaların bulgularına göre UFRS ile elde edilen sonuçlar
ülkeden ülkeye farklılık göstermektedir. Araştırmalarda UFRS öncesinde tespit edilen (olumlu-olumsuz)
öngörülerin büyük ölçüde gerçekleştiği ve UFRS’nin karşılaştırılabilirlik dışında diğer getirilerinin bazı ülkeler
için sınırlı düzeyde kaldığı bulgulanmıştır. Bazı ülkeler içinse bulgular UFRS’nin faydadan çok zarara neden
olduğu yönündedir. UFRS özellikle denetim ve denetim dışı ücretlerde artışa neden olarak işletmelerde
maliyetlere yol açmıştır. Bu maliyetlerin gelecekte artarak ilerleyeceği düşünülmektedir. UFRS’nin
fayda/maliyet dengesinin işletme aleyhine bozulduğunu gösteren araştırmalar lehine olduğunu gösteren
araştırmalardan daha fazladır.

Anahtar Kelimeler

Muhasebe Finansal Raporlama UFRS

Kaynakça

  • Ahmed, A. S., Neel, M., & Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), 1344-1372. doi:10.1111/j.1911-3846.2012.01193.x
  • Ahmed, K., Chalmers, K., & Khlif, H. (2013). A Meta-analysis of IFRS Adoption Effects. The International Journal of Accounting, 48, 173-217. doi:10.1016/j.intacc.2013.04.002
  • Alhadi, S. A., Senik, R., & Johari, J. (2018). Institutional Ownership and Earnings Quality pre- and post-IFRS. Int. Journal of Economics and Management, 12(2), 747-757.
  • Atwood, T., Drake, M. S., Myers, J. N., & Myers, L. A. (2011). Do earnings reported under IFRS tell us more about future earnings and cash flows. Journal of Accounting and Public Policy, 30(2), 103-121. doi:10.1016/j.jaccpubpol.2010.10.001
  • Beneish, M. D., Miller, B. P., & Yohn, T. L. (2015). Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets. Journal of Accounting and Public Policy, 34(1), 1-27. doi:10.1016/j.jaccpubpol.2014.10.002
  • Cameran, M., & Perotti, P. (2014). Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry. International Journal of Auditing, 18, 155–169. doi:10.1111/ijau.12019
  • Cameran, M., Campa, D., & Pettinicchio, A. (2014). IFRS Adoption Among Private Companies: Impact on Earnings Quality. Journal of Accounting, Auditing & Finance, 29(3), 278–305. doi:10.1177/0148558X14534260
  • Castro, F. H., & Santana, V. (2018). Informativeness of stock prices after IFRS adoption in Brazil. Journal of Multinational Financial Management, 47(48), 46-59. doi:10.1016/j.mulfin.2018.09.001
  • Chalmers, K., Clinch, G., & Godfrey, J. M. (2011). Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia. Australian Journal of Management, 36(2), 151–173. doi:10.1177/0312896211404571
  • Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union. Journal of International Financial Management and Accounting, 21(3). doi:10.1111/j.1467-646X.2010.01041.x
  • Clements, C. E., Neill, J. D., & Stovall, O. S. (2010). Cultural Diversity, Country Size, And The IFRS Adoption Decision. The Journal of Applied Business Research, 26(2), 115-126. doi:10.19030/jabr.v26i2.288
  • Daske, H., & Gebhardt, G. (2006). International Financial Reporting Standards and Experts’ Perceptions of Disclosure Quality. Abacus, 42(3/4). doi:10.1111/j.1467-6281.2006.00211.x
  • Daske, H., Hail, L., leuz, C., & Verdi, R. (2008). Mandatory IFRS Reporting around the World: Early Evidence. Journal of Accounting Research, 46(5), 1085-1142. doi:10.1111/j.1475-679X.2008.00306.x
  • Dayanandan, A., Donker, H., Ivanof, M., & Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management, 24(3), 296-316. doi:10.1108/IJAIM-11-2015-0075
  • DeFond, M., Gao, X., Li, O. Z., & Xia, L. (2019). IFRS adoption in China and foreign institutional investments. China Journal of Accounting Research, 12, 1-32. doi:10.1016/j.cjar.2018.07.006
  • Doan, D.-T., Nguyen, L.-N. T., & Phan, H. T. (2020). Factors affecting the application of IFRS through the perceptions of business managers and auditors in Vietnam. Problems and Perspectives in Management, 18(1), 371-384. doi:10.21511/ppm.18(1).2020.32
  • Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects of IFRS adoption. Journal of Accounting and Public Policy, 37(5), 376-401. doi:10.1016/j.jaccpubpol.2018.09.004
  • Erin, O., Olojede, P., & Ogundele, O. (2017). Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria. Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria, 6(4), 95-103. doi:10.5923/j.ijfa.20170604.01
  • Fuad, F., Juliarto, A., & Harto, P. (2019). Does IFRS convergence really increase accounting qualities? Emerging market evidence. Journal of Economics, Finance and Administrative Science, 24(48), 205-220. doi:10.1108/JEFAS-10-2018-0099
  • George, E. T., Ferguson, C. B., & Spear, N. A. (2013). How Much Does IFRS Cost? IFRS Adoption and Audit Fees. American Accounting Association, 88(2), 429–462. doi:https://doi.org/10.2308/accr-50317
  • Griffin, P. A., Lont, D. H., & Sun, Y. (2009). Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence. Accounting and Finance, 49, 697–724. doi:10.1111/j.1467-629X.2009.00310.x
  • Houqe, M. N., Easton, S., & Zijl, T. v. (2014). Does mandatory IFRS adoption improve information quality in low investor protection countries? Muhammad. Journal of International Accounting, Auditing and Taxation, 23, 87-97. doi:10.1016/j.intaccaudtax.2014.06.002
  • Humeedat, M. M. (2019). Changes in Accounting Conservatism in Pre- and Post- IFRS Adoption in Jordan. Research Journal of Finance and Accounting, 10(4), 9-14. doi:10.7176/RJFA
  • IASB. (2018, 01 01). Use of IFRS Standards around the world. 10 30, 2020 tarihinde Use of IFRS Standards around the world: https://cdn.ifrs.org/-/media/feature/around-the-world/adoption/use-of-ifrs-around-the-world-overview-sept-2018.pdf adresinden alındı
  • Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27, 480-494. doi:10.1016/j.jaccpubpol.2008.09.008
  • Jermakowicz, E. K. (2004). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1(1), 51-70. doi:10.1080/0963818042000270811
  • Jermakowicz, E. K., & Gornik-Tomaszewski, S. (2006). Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation, 15(2), 170–196. doi:10.1016/j.intaccaudtax.2006.08.003
  • Jones, S., & Finley, A. (2011). Have IFRS made a difference to intra-country financial reporting diversity? The British Accounting Review, 43, 22-38.
  • Jones, S., & Higgins, A. D. (2006). Australia’s switch to international financial reporting standards: a perspective from account preparers. Accounting and Finance, 46, 629–652. doi:10.1111/j.1467-629X.2006.00186.x
  • Karampinis, N. I., & Hevas, D. L. (2011). Mandating IFRS in an Unfavorable Environment: The Greek Experience. International Journal of Accounting, 46(3), 304-332. doi:10.1016/j.intacc.2011.07.001
  • Kaya, A., Hatunoğlu, Z., & 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.
  • Kaya, D., & Koch, M. (2015). Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence. Accounting and Business Research, 45(1), 93-120. doi:10.1080/00014788.2014.969188
  • Keya, K. G., & Kim, J. Y. (2020). IFRS and accounting quality: Additional evidence from Korea. Journal of International Accounting, Auditing and Taxation, 39, 1-12. doi:10.1016/j.intaccaudtax.2020.100306
  • Kim, J.-B., Liu, X., & Zheng, L. (2012). The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence. American Accounting Association, 87(6), 2061–2094. doi:10.2308/accr-50223
  • Kim, O. (2016). The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation. The International Journal of Accounting, 51(3), 345-362. doi:10.1016/j.intacc.2016.07.001
  • Kousenidis, D. V., Ladas, A. C., & Negakis, C. I. (2010). Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods. European Research Studies, 13(1).
  • Köse, E., Bekçi, İ., & Çetenak, H. E. (2020). Finansal Raporlama Standartlarının Muhasebe Kalitesine Etkisi Üzerine Bir Araştırma. Muhasebe ve Vergi Uygulamaları Dergisi, 13(1), 1-23. doi:10.29067/muvu.552024
  • Li, S. (2010). Does Mandatory Adoption of International Financial Reporting. The Accounting Review, 85(2), 607–636. doi:10.2308/accr.2010.85.2.607
  • Lin, S., Riccardi, W., & Wang, C. (2012). Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy, 31(6), 641-657. doi:10.1016/j.jaccpubpol.2012.10.006
  • Mihai, S., Ionascu, M., & Ionascu, I. (2012). Economic benefits of International Financial Reporting Standards (IFRS) adoption in Romania: Has the cost of equity capital decreased? African Journal of Business Management, 6(1), 200-205. doi:10.5897/AJBM11.1738
  • Mikova, T. (2014). Pre and Post IFRS Loss Avoidance in France and the United Kingdom. International Journal of Economics and Management Engineering, 8(8), 2571-2578.
  • Morris, R. D., Gray, S. J., Pickering, J., & Aisbitt, S. (2014). Preparers’ perceptions of the costs and benefits of IFRS: Evidence from Australia’s Implementation Experience. Accounting Horizons, 28(1), 143–173.
  • Moscariello, N., Skerratt, L., & Pizzo, M. (2004). Mandatory IFRS adoption and the cost of debt in Italy and UK. Accounting and Business Research, 44(1). doi:10.1080/00014788.2013.867402
  • Moura, A. A., & Gupta, J. (2019). Mandatory adoption of IFRS in Latin America: A boon or a bias. Journal of International Financial Markets, Institutions & Money, 111-133. doi:10.1016/j.intfin.2018.12.016
  • Navarro-García, J. C., & Bastida, F. (2010). An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards. Journal of International Accounting, Auditing and Taxation, 19(2), 110-120. doi:10.1016/j.intaccaudtax.2010.07.003
  • Nechita, E. (2018). A pre-post IFRS analysis on the quality of financial reporting. Evidence from an emerging economy. Accounting and Management Information Systems, (s. 202-216). Budapeşte.
  • Neel, M. (2017). Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption. Contemporary Accounting Research, 34(1), 658–690. doi:10.1111/1911-3846.12229
  • Nurunnabi, M. (2018). Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study. Research in Accounting Regulation, 30, 166–175 Contents. doi:10.1016/j.racreg.2018.09.001
  • Oral, İ. Ç., & Bekci, İ. (2019). TFRS’nin Finansal Raporlara Etkisinin Değer İlgisi İle Tespiti: Bist İmalat Sanayi Sektöründe Bir Uygulama. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 10(23), 99-107.
  • Pawsey, N. L. (2017). IFRS adoption: A costly change that keeps on costing. Accounting Forum jo, 41(2), 116-131. doi:https://doi.org/10.1016/j.accfor.2017.02.002
  • Sellami, Y. M., & Slimi, I. (2016). The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africa Yosra. International Journal of Accounting and Economics Studies, 4(2), 87-95. doi:10.14419/ijaes.v4i2.6121
  • Shah, S. Z., Liang, S., & Akbar, S. (2013). Zulfiqar, S., Shah, A., Liang, S., & Akbar, S. (2013). International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis. https://doi.org/10.1016/j.irfa.2013.08.001. International Review of Financial Analysis, 30, 158-169.
  • Taylor, D. W. (2009). Costs-benefits of adoption of IFRSs in countries with different harmonization histories. Asian Review of Accounting, 17(1), 40-58. doi:10.1108/13217340910956504
  • Trimble, M. (2018). A Reinvestigation into Accounting Quality Following Global IFRS Adoption: Evidence via Earnings Distributions. Journal of International Accounting, Auditing and Taxation, 33, 18-39. doi:10.1016/j.intaccaudtax.2018.09.001
  • Tsalavoutas, I., André, P., & Evans, L. (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review journal, 44, 262–277 Contents. doi:10.1016/j.bar.2012.09.004
  • Tyrrall, D., Woodward, D., & Rakhimbekova, A. (2007). The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. International Journal of Accounting, 42, 82-110. doi:10.1016/j.intacc.2006.12.004
  • Ugrin, J. C., Mason, T. W., & Emley, A. (2017). Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. Advances in Accounting journal, 37, 140-151. doi:10.1016/j.adiac.2017.04.004
  • Vieru, M., & Schadewitz, H. (2010). Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland. The Finnish Journal of Business Economics, 59(1), 11-41.
  • Zor, İ., & Korga, S. (2020). Türkiye Muhasebe Ve Finansal Raporlama Standartlarının Kazanç Yönetimi Uygulamalarına Etkisi. Muhasebe ve Finansman Dergisi, 86, 1-24. doi:10.25095/mufad.710060

A Review on International Accounting and Financial Reporting Standards Researches

Yıl 2021, Sayı: 91, 35 - 56, 05.07.2021

İbrahim Apak

https://doi.org/10.25095/mufad.872153

Öz

This study aims to examine researches that realized on International Financial Reporting Standards
(IFRS) that were developed to bring transparency, accountability, and efficiency to financial markets. In this
context, researches conducted in various countries are examined under three categories: perception towards
IFRS, pre-post transition and economic consequences of IFRS. In the study, the findings obtained from the
researches conducted with the data obtained from primary and secondary data sources for IFRS are discussed
comparatively. According to the findings of the researches, IFRS results differ from country to country. In the
researches that IFRS (positive-negative) perceptions are determined before the IFRS, results show that the
benefits of the IFRS remain limited for some countries except for comparability. Beyond that, for some countries,
IFRS causes more harm than good. IFRS causes costs to businesses, especially by causing an increase in audit
and non-audit fees. It is thought that these costs will increase in the future. Most of the researches show that the
benefit/cost balance of IFRS is not in favor of the company.

Anahtar Kelimeler

Accounting Financial Reporting IFRS

Kaynakça

  • Ahmed, A. S., Neel, M., & Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), 1344-1372. doi:10.1111/j.1911-3846.2012.01193.x
  • Ahmed, K., Chalmers, K., & Khlif, H. (2013). A Meta-analysis of IFRS Adoption Effects. The International Journal of Accounting, 48, 173-217. doi:10.1016/j.intacc.2013.04.002
  • Alhadi, S. A., Senik, R., & Johari, J. (2018). Institutional Ownership and Earnings Quality pre- and post-IFRS. Int. Journal of Economics and Management, 12(2), 747-757.
  • Atwood, T., Drake, M. S., Myers, J. N., & Myers, L. A. (2011). Do earnings reported under IFRS tell us more about future earnings and cash flows. Journal of Accounting and Public Policy, 30(2), 103-121. doi:10.1016/j.jaccpubpol.2010.10.001
  • Beneish, M. D., Miller, B. P., & Yohn, T. L. (2015). Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets. Journal of Accounting and Public Policy, 34(1), 1-27. doi:10.1016/j.jaccpubpol.2014.10.002
  • Cameran, M., & Perotti, P. (2014). Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry. International Journal of Auditing, 18, 155–169. doi:10.1111/ijau.12019
  • Cameran, M., Campa, D., & Pettinicchio, A. (2014). IFRS Adoption Among Private Companies: Impact on Earnings Quality. Journal of Accounting, Auditing & Finance, 29(3), 278–305. doi:10.1177/0148558X14534260
  • Castro, F. H., & Santana, V. (2018). Informativeness of stock prices after IFRS adoption in Brazil. Journal of Multinational Financial Management, 47(48), 46-59. doi:10.1016/j.mulfin.2018.09.001
  • Chalmers, K., Clinch, G., & Godfrey, J. M. (2011). Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia. Australian Journal of Management, 36(2), 151–173. doi:10.1177/0312896211404571
  • Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union. Journal of International Financial Management and Accounting, 21(3). doi:10.1111/j.1467-646X.2010.01041.x
  • Clements, C. E., Neill, J. D., & Stovall, O. S. (2010). Cultural Diversity, Country Size, And The IFRS Adoption Decision. The Journal of Applied Business Research, 26(2), 115-126. doi:10.19030/jabr.v26i2.288
  • Daske, H., & Gebhardt, G. (2006). International Financial Reporting Standards and Experts’ Perceptions of Disclosure Quality. Abacus, 42(3/4). doi:10.1111/j.1467-6281.2006.00211.x
  • Daske, H., Hail, L., leuz, C., & Verdi, R. (2008). Mandatory IFRS Reporting around the World: Early Evidence. Journal of Accounting Research, 46(5), 1085-1142. doi:10.1111/j.1475-679X.2008.00306.x
  • Dayanandan, A., Donker, H., Ivanof, M., & Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management, 24(3), 296-316. doi:10.1108/IJAIM-11-2015-0075
  • DeFond, M., Gao, X., Li, O. Z., & Xia, L. (2019). IFRS adoption in China and foreign institutional investments. China Journal of Accounting Research, 12, 1-32. doi:10.1016/j.cjar.2018.07.006
  • Doan, D.-T., Nguyen, L.-N. T., & Phan, H. T. (2020). Factors affecting the application of IFRS through the perceptions of business managers and auditors in Vietnam. Problems and Perspectives in Management, 18(1), 371-384. doi:10.21511/ppm.18(1).2020.32
  • Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects of IFRS adoption. Journal of Accounting and Public Policy, 37(5), 376-401. doi:10.1016/j.jaccpubpol.2018.09.004
  • Erin, O., Olojede, P., & Ogundele, O. (2017). Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria. Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria, 6(4), 95-103. doi:10.5923/j.ijfa.20170604.01
  • Fuad, F., Juliarto, A., & Harto, P. (2019). Does IFRS convergence really increase accounting qualities? Emerging market evidence. Journal of Economics, Finance and Administrative Science, 24(48), 205-220. doi:10.1108/JEFAS-10-2018-0099
  • George, E. T., Ferguson, C. B., & Spear, N. A. (2013). How Much Does IFRS Cost? IFRS Adoption and Audit Fees. American Accounting Association, 88(2), 429–462. doi:https://doi.org/10.2308/accr-50317
  • Griffin, P. A., Lont, D. H., & Sun, Y. (2009). Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence. Accounting and Finance, 49, 697–724. doi:10.1111/j.1467-629X.2009.00310.x
  • Houqe, M. N., Easton, S., & Zijl, T. v. (2014). Does mandatory IFRS adoption improve information quality in low investor protection countries? Muhammad. Journal of International Accounting, Auditing and Taxation, 23, 87-97. doi:10.1016/j.intaccaudtax.2014.06.002
  • Humeedat, M. M. (2019). Changes in Accounting Conservatism in Pre- and Post- IFRS Adoption in Jordan. Research Journal of Finance and Accounting, 10(4), 9-14. doi:10.7176/RJFA
  • IASB. (2018, 01 01). Use of IFRS Standards around the world. 10 30, 2020 tarihinde Use of IFRS Standards around the world: https://cdn.ifrs.org/-/media/feature/around-the-world/adoption/use-of-ifrs-around-the-world-overview-sept-2018.pdf adresinden alındı
  • Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27, 480-494. doi:10.1016/j.jaccpubpol.2008.09.008
  • Jermakowicz, E. K. (2004). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1(1), 51-70. doi:10.1080/0963818042000270811
  • Jermakowicz, E. K., & Gornik-Tomaszewski, S. (2006). Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation, 15(2), 170–196. doi:10.1016/j.intaccaudtax.2006.08.003
  • Jones, S., & Finley, A. (2011). Have IFRS made a difference to intra-country financial reporting diversity? The British Accounting Review, 43, 22-38.
  • Jones, S., & Higgins, A. D. (2006). Australia’s switch to international financial reporting standards: a perspective from account preparers. Accounting and Finance, 46, 629–652. doi:10.1111/j.1467-629X.2006.00186.x
  • Karampinis, N. I., & Hevas, D. L. (2011). Mandating IFRS in an Unfavorable Environment: The Greek Experience. International Journal of Accounting, 46(3), 304-332. doi:10.1016/j.intacc.2011.07.001
  • Kaya, A., Hatunoğlu, Z., & 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.
  • Kaya, D., & Koch, M. (2015). Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence. Accounting and Business Research, 45(1), 93-120. doi:10.1080/00014788.2014.969188
  • Keya, K. G., & Kim, J. Y. (2020). IFRS and accounting quality: Additional evidence from Korea. Journal of International Accounting, Auditing and Taxation, 39, 1-12. doi:10.1016/j.intaccaudtax.2020.100306
  • Kim, J.-B., Liu, X., & Zheng, L. (2012). The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence. American Accounting Association, 87(6), 2061–2094. doi:10.2308/accr-50223
  • Kim, O. (2016). The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation. The International Journal of Accounting, 51(3), 345-362. doi:10.1016/j.intacc.2016.07.001
  • Kousenidis, D. V., Ladas, A. C., & Negakis, C. I. (2010). Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods. European Research Studies, 13(1).
  • Köse, E., Bekçi, İ., & Çetenak, H. E. (2020). Finansal Raporlama Standartlarının Muhasebe Kalitesine Etkisi Üzerine Bir Araştırma. Muhasebe ve Vergi Uygulamaları Dergisi, 13(1), 1-23. doi:10.29067/muvu.552024
  • Li, S. (2010). Does Mandatory Adoption of International Financial Reporting. The Accounting Review, 85(2), 607–636. doi:10.2308/accr.2010.85.2.607
  • Lin, S., Riccardi, W., & Wang, C. (2012). Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy, 31(6), 641-657. doi:10.1016/j.jaccpubpol.2012.10.006
  • Mihai, S., Ionascu, M., & Ionascu, I. (2012). Economic benefits of International Financial Reporting Standards (IFRS) adoption in Romania: Has the cost of equity capital decreased? African Journal of Business Management, 6(1), 200-205. doi:10.5897/AJBM11.1738
  • Mikova, T. (2014). Pre and Post IFRS Loss Avoidance in France and the United Kingdom. International Journal of Economics and Management Engineering, 8(8), 2571-2578.
  • Morris, R. D., Gray, S. J., Pickering, J., & Aisbitt, S. (2014). Preparers’ perceptions of the costs and benefits of IFRS: Evidence from Australia’s Implementation Experience. Accounting Horizons, 28(1), 143–173.
  • Moscariello, N., Skerratt, L., & Pizzo, M. (2004). Mandatory IFRS adoption and the cost of debt in Italy and UK. Accounting and Business Research, 44(1). doi:10.1080/00014788.2013.867402
  • Moura, A. A., & Gupta, J. (2019). Mandatory adoption of IFRS in Latin America: A boon or a bias. Journal of International Financial Markets, Institutions & Money, 111-133. doi:10.1016/j.intfin.2018.12.016
  • Navarro-García, J. C., & Bastida, F. (2010). An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards. Journal of International Accounting, Auditing and Taxation, 19(2), 110-120. doi:10.1016/j.intaccaudtax.2010.07.003
  • Nechita, E. (2018). A pre-post IFRS analysis on the quality of financial reporting. Evidence from an emerging economy. Accounting and Management Information Systems, (s. 202-216). Budapeşte.
  • Neel, M. (2017). Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption. Contemporary Accounting Research, 34(1), 658–690. doi:10.1111/1911-3846.12229
  • Nurunnabi, M. (2018). Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study. Research in Accounting Regulation, 30, 166–175 Contents. doi:10.1016/j.racreg.2018.09.001
  • Oral, İ. Ç., & Bekci, İ. (2019). TFRS’nin Finansal Raporlara Etkisinin Değer İlgisi İle Tespiti: Bist İmalat Sanayi Sektöründe Bir Uygulama. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 10(23), 99-107.
  • Pawsey, N. L. (2017). IFRS adoption: A costly change that keeps on costing. Accounting Forum jo, 41(2), 116-131. doi:https://doi.org/10.1016/j.accfor.2017.02.002
  • Sellami, Y. M., & Slimi, I. (2016). The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africa Yosra. International Journal of Accounting and Economics Studies, 4(2), 87-95. doi:10.14419/ijaes.v4i2.6121
  • Shah, S. Z., Liang, S., & Akbar, S. (2013). Zulfiqar, S., Shah, A., Liang, S., & Akbar, S. (2013). International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis. https://doi.org/10.1016/j.irfa.2013.08.001. International Review of Financial Analysis, 30, 158-169.
  • Taylor, D. W. (2009). Costs-benefits of adoption of IFRSs in countries with different harmonization histories. Asian Review of Accounting, 17(1), 40-58. doi:10.1108/13217340910956504
  • Trimble, M. (2018). A Reinvestigation into Accounting Quality Following Global IFRS Adoption: Evidence via Earnings Distributions. Journal of International Accounting, Auditing and Taxation, 33, 18-39. doi:10.1016/j.intaccaudtax.2018.09.001
  • Tsalavoutas, I., André, P., & Evans, L. (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review journal, 44, 262–277 Contents. doi:10.1016/j.bar.2012.09.004
  • Tyrrall, D., Woodward, D., & Rakhimbekova, A. (2007). The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan. International Journal of Accounting, 42, 82-110. doi:10.1016/j.intacc.2006.12.004
  • Ugrin, J. C., Mason, T. W., & Emley, A. (2017). Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. Advances in Accounting journal, 37, 140-151. doi:10.1016/j.adiac.2017.04.004
  • Vieru, M., & Schadewitz, H. (2010). Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland. The Finnish Journal of Business Economics, 59(1), 11-41.
  • Zor, İ., & Korga, S. (2020). Türkiye Muhasebe Ve Finansal Raporlama Standartlarının Kazanç Yönetimi Uygulamalarına Etkisi. Muhasebe ve Finansman Dergisi, 86, 1-24. doi:10.25095/mufad.710060
Toplam 59 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

İbrahim Apak 0000-0002-5404-0361

Yayımlanma Tarihi 5 Temmuz 2021
Gönderilme Tarihi 1 Şubat 2021
Yayımlandığı Sayı Yıl 2021 Sayı: 91

Kaynak Göster

APA Apak, İ. (2021). Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme. Muhasebe Ve Finansman Dergisi(91), 35-56. https://doi.org/10.25095/mufad.872153
AMA Apak İ. Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme. Muhasebe ve Finansman Dergisi. Temmuz 2021;(91):35-56. doi:10.25095/mufad.872153
Chicago Apak, İbrahim. “Uluslararası Muhasebe Ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme”. Muhasebe Ve Finansman Dergisi, sy. 91 (Temmuz 2021): 35-56. https://doi.org/10.25095/mufad.872153.
EndNote Apak İ (01 Temmuz 2021) Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme. Muhasebe ve Finansman Dergisi 91 35–56.
IEEE İ. Apak, “Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme”, Muhasebe ve Finansman Dergisi, sy. 91, ss. 35–56, Temmuz 2021, doi: 10.25095/mufad.872153.
ISNAD Apak, İbrahim. “Uluslararası Muhasebe Ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme”. Muhasebe ve Finansman Dergisi 91 (Temmuz 2021), 35-56. https://doi.org/10.25095/mufad.872153.
JAMA Apak İ. Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme. Muhasebe ve Finansman Dergisi. 2021;:35–56.
MLA Apak, İbrahim. “Uluslararası Muhasebe Ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme”. Muhasebe Ve Finansman Dergisi, sy. 91, 2021, ss. 35-56, doi:10.25095/mufad.872153.
Vancouver Apak İ. Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme. Muhasebe ve Finansman Dergisi. 2021(91):35-56.