IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?

Recep Pekdemir and Asli Turel

MPRA Paper from University Library of Munich, Germany

Abstract: The Turkish economy has been emerging one during the last decades. So, has been the Turkish Capital Market. This study focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In order to find out the reasonable answers to the questions above, the financial reports IFRS applied of the top 100 companies listed on the Istanbul Stock Exchange have been analyzed. Data available on the web pages were obtained from financial reports of those. The empirical research was conducted through a statistical software package. The financial statements as of December 31, 2003, 2004, and 2005 have been covered by the study. The results have shown the impacts of the items covered in the study on the financial positions of the companies investigated.

Keywords: IFRS; Emerging Economies; Goodwill; Deferred Taxes (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2007
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Accounting and Management Information Systems Journal 20 (2007): pp. 53-77

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/29838/1/MPRA_paper_29838.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:29838

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().