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http://hdl.handle.net/20.500.12358/27493
TitleRelevance of Accounting Information by Measuring the Predictability of Chosen Accounting Items of Manufacturing Firms Listed in Borsa Istanbul (BIST)
Title in Arabicملاءمة المعلومات المحاسبية بقياس التنبؤية لعناصر محاسبية مختارة لدى الشركات الصناعية المدرجة في بورصة اسطنبول
Abstract

Based on the importance of accounting information quality, this study attempts to measure the information predictability of manufacturing firms listed in Borsa Istanbul. To accomplish its objectives, the study measures the predictability of some chosen accounting elements through applying the ARIMA model. According to the results of applying the ARIMA model on the chosen accounting elements, it is concluded that 14 and 20 firms had their predictability increase for Inventory and Accounts receivable elements respectively after the adoption of IFRS. When these results are examined for significance using the Proportional test, the predictability of Inventory and Accounts receivable elements is deemed significant. In addition, the MAPE of the model’s ability of estimation show that the accuracy of estimation either decreased or stayed the same after the adoption of IFRS.

Authors
Alashi, Mohammed M.
TypeJournal Article
Date2020-06-30
LanguageEnglish
Subjects
IFRS; Predictability; Relevance; Borsa Istanbul
Published inالمجلة العربیة للإدارة
SeriesVol. 40, No. 2
PublisherEgypts Presidential Specialized Council for Education and Scientific Research
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  • Staff Publications- Faculty of Economics and Administrative Sciences [298]
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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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