文章基本信息

标题：Effects of the Transition to International Financial Reporting Standards on financial ratios: A Research in Bist
其他标题：Uluslararası Finansal Raporlama Standartlarının (UFRS) Finansal Oranlar Üzerindeki Etkisi: Bist’de Bir Araştırma1
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作者：Yusuf GÖR ; Yusuf GÖR ; Selim CENGİZ 等
期刊名称：Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1300-3747
出版年度：2016
卷号：20
期号：2
页码：53-64
语种：English
出版社：Çukurova University
摘要：The purpose of this study is to investigate the possible effects of the International Accounting Standards (IFRS) on financial ratios. In this context, pre-IFRS (2000-2004) and after IFRS (2005-2009) in the period from bi-continuous operation 85 who have been involved in business analysis. Analysis was carried out in two stages. First we calculated the average ratio of each standard before and after the operation and the results were compared. Then to measure the impact on the IFRS financial statement analysis Kolmogorov-Smirnov / Shapiro-Wilk normality test and Wilcoxon Signed analysis was used. According to the results, among the enterprises that operate in the pre-IFRS and IFRS bist 'derived from financial statements prepared after the financial ratios were determined that no significant difference statistically significant.
其他摘要：Bu çalışmanın amacı, Uluslararası Muhasebe Standartlarının (UFRS) finansal oranlar üzerindeki muhtemel etkilerini incelemektir. Bu kapsamda UFRS Öncesi (2000-2004) ve UFRS Sonrası (2005-2009) dönemlerde BİST’te sürekli olarak işlem gören 85 işletme analiz
关键词：International Accounting Standards;Financial Ratios
其他关键词：Uluslararası Muhasebe Standartları;Finansal Oranlar