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The Impact of Earnings Management On The Value Relevance Of Earnings: Empirical Evidence From Turkey

Altıntaş, Abdurrahman Taylan; Otluoğlu, Emir; Sarı, Emre Selçuk (2017)

This empirical study focus on demonstrating the relation between of earnings and stock returns by using data from IstanbulStock Exchange of Turkey (Borsa Istanbul-BIST). This study analyzes the presence of earnings management ...

The Effect of the IFRS 16: Constructive Capitalization of Operating Leases in the Turkish Retailing Sector

Sarı, Emre Selçuk; Taş, Nihat; Altıntaş, Abdurrahman Taylan (2016)

The new International Financial Reporting Standard (IFRS) 16 issued by the International Accounting Standards Board will significantlychange accounting for leases. The most important issue is that operating leases beyond ...