IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES
Year: 2022
Type: article
Abstract: The purpose of this study is to investigate the IFRS 8 and value relevance. To investigate the issue a dataset based on a total of 22 selected Borsa Istanbul companies are evaluated from the years 2005 to 2020. Totally, 291 firm year observations and two models are run using panel data analysis on stata program. According to the results, there is positive relation between book value of equity per share and income per share over stock prices. Furthermore, income per share of a segment and book value of equity per share have positive effect on stock prices for the companies adopted IFRS 8. In this study, literature is summarized at the first part. At the second part, value relevance analyses are carried out over the companies adopted IFRS 8.
Source: Journal of Research in Business
DOI: 10.54452/jrb.1030110
Authors: Sezer Külah, Cemal İbiş
Institutions: Marmara University, Işık University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4283386789