期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2018
卷号：11
期号：3
DOI：10.25287/ohuiibf.430490
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：For businesses,accounting is one of the components of managerial information system which transforms financial information into a meaningful output in a systematic manner. The use of systemic methods and principles enables the accounting system to perform the same functions every time for every business. Financial statements,primary output of a financial accounting system should be comparable. The selection of accounting policies by enterprises and accounting estimates are the two most important factors limiting comparability. Indeed,the accounting policies selected by enterprises vary even if they operate in the same industry. The purpose of this study is to examine if there is a relationship between the size of the firm and the selected accounting policies.
其他摘要：İşletmeler için muhasebe,işletmeye dair mali nitelikteki bilgilerin,sistematik biçimde anlamlı bütünlere dönüştürüldüğü bir alt yönetim bilgi sistemidir. Muhasebenin her işletme için veya her zaman için aynı fonksiyonu yerine getirmesi,sistemik usul ve es
