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|Title||RELEVANCE OF ACCOUNTING INFORMATION UNDER IFRS AT BORSA ISTANBUL (BIST)|
|Title in Arabic||ملاءمة المعلومات المحاسبية بعد تطبيق معايير الإبلاغ المالي في بورصة اسطنبول|
This study aims to measure the relevance of accounting information prepared under IFRS for the manufacturing firms listed at Borsa Istanbul. To achieve the objectives of the study, the data used in the empirical part was divided into two periods. The first period covers the years from 1996 to 2004 (pre adoption IFRS), while the second period covers the years from 2005 to 2013 (post adoption IFRS). A regression model has been applied to measure the explanatory power of book values and earnings to explain stock prices. According to these results, Z value of 36 out of 71 firms (50.70%) has improved after the adoption of IFRS. The result of applying the relevance model on each firm separately has shown that there is no positive significant impacts after the adoption of IFRS on the relevance of the accounting information of the manufacturing firms listed at Borsa Istanbul.
|Published in||IUG Journal of Economics and Business Studies|
|Series||Volume: 25, Number: 2|
|Publisher||الجامعة الإسلامية - غزة|
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