In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implement...In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.展开更多
Objective： To study which items need the formulation of national standards and which standards should be first formulated. Methods： Apply the method of the questionnaire survey to collect data, and the statistical a...Objective： To study which items need the formulation of national standards and which standards should be first formulated. Methods： Apply the method of the questionnaire survey to collect data, and the statistical analysis adopt the frequency and weighted average method. Results： Propose the items of acupuncture and moxibustion which need the urgent formulation of standards and the sequence in the formulation of standard items. Conclusion： Provid important bases for the follow-up report of national standard items and avoid temporary formulation of standards without plan .展开更多
文摘In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.
基金TCM project supported by the National Program of Science and Technology Development (2006BA121B01)
文摘Objective： To study which items need the formulation of national standards and which standards should be first formulated. Methods： Apply the method of the questionnaire survey to collect data, and the statistical analysis adopt the frequency and weighted average method. Results： Propose the items of acupuncture and moxibustion which need the urgent formulation of standards and the sequence in the formulation of standard items. Conclusion： Provid important bases for the follow-up report of national standard items and avoid temporary formulation of standards without plan .
