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1. ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA GEÇİŞİN ÖZKAYNAK ÜZERİNE ETKİLERİ: BORSA İSTANBULÖRNEĞİ.

Author

TERZİ, Serkan and ŞEN, İlker Kıymetli

Subjects
*INTERNATIONAL Financial Reporting Standards, *INTERNATIONAL accounting standards, *STOCKHOLDERS equity, *MANUFACTURING industries, *RESERVES (Accounting), *RETAINED earnings
Abstract

The purpose of this study is to examine the effects of transitions from local accounting regulations (GAAP) to International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) on shareholders' equity. In our study, we used 144 manufacturing corporations listed on the Istanbul Stock Exchange (ISE). As a result of our analysis, we found that the conversion to IASs/IFRSs had statistically significant effects on shareholders' equity. In another finding, we identified that capital reserves and retained earnings or accumulated losses are most affected accounts in shareholders' equity. [ABSTRACT FROM AUTHOR]

Published
2013

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