Effects of Conservative Reporting on Value Relevance: Evidence from Turkey
Effects of Conservative Reporting on Value Relevance: Evidence from Turkey

Author(s): Özgecan Özer
Subject(s): National Economy, Financial Markets, Accounting - Business Administration
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: decision-making process; accounting; capital markets; accounting information; Turkey;
Summary/Abstract: Accounting information disclosed by financial statements has an important role especially in the decision-making process and in the development of efficient capital markets. Importantly, major recent efforts in accounting have been to expand the concept of corporate governance and establish a single financial reporting standard to obtain comparable, useful, understandable and reliable accounting information.

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