期刊名称：Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1302-504X
电子版ISSN：2147-7973
出版年度：2019
卷号：34
期号：2
DOI：10.24988/ije.2019342786
语种：English
出版社：Dokuz Eylül University
摘要：The purpose of this study is to measure the accounting information quality for 2005-2017 years on Borsa Istanbul. In this study, the accounting information quality was investigated with four dimensions and panel data analysis was used. Findings show that earnings are persistence, accruals have a reducing effect on earnings persistent and in value relevance, book value is an important factor in explaining of stock prices. These cases demonstrate that the accounting information is quality for research period.
其他摘要：Bu çalışmanın amacı, 2005-2017 yılları için Borsa İstanbul’da muhasebe bilgi kalitesini ölçmektir. Çalışmada muhasebe bilgi kalitesi dört boyutuyla incelenmiş ve panel veri analizi kullanılmıştır. Elde edilen bulgular, karların sürekli olduğuna, tahakkukl
关键词：Accounting Information Quality;Value Relevance;Earning Quality;Cash Flows and Accruals
其他关键词：Muhasebe Bilgi Kalitesi;Değer İlişkisi;Kar Kalitesi;Nakit Akışları ve Tahakkuklar
