The Affect Of Mandatory IASs/IFRSs Aplication On Accounting Quality. Evidence From Turkey

      Аннотация: Together with the commencement of IASs/IFRSs applications, the question of whether these applications have increased the accounting quality has begun to be asked worldwide. However, resolving the issue of accounting quality’s focus on IASs/IFRSs alone is far from seeing the picture as a whole because the concept of accounting quality is a multi-dimensional concept that takes shape on the axis of differences in accounting applications, differences among countries and differences that are unique to businesses. The purpose of this book is to measure the affect of the Turkish Accounting Standards/ Turkish Financial Reporting Standards (TASs/TFRSs) which is equivalanet of IASs/IFRSs on accounting quality in Turkey.

Ключевые слова: Accounting quality, International Accounting Standards, Accrual Quality