TY  - JOUR
TT  - ANALYSIS OF VALUE RELEVANCE OF INTANGIBLE ASSETS UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS: EVIDENCE FROM BORSA ISTANBUL
AU  - Özcan, Ahmet
PY  - 2017
DA  - December
JF  - Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
PB  - Hatay Mustafa Kemal Üniversitesi
WT  - DergiPark
SN  - 1304-429X
SP  - 364
EP  - 377
VL  - 14
IS  - 40
KW  - Değer ilgililiği
KW  - maddi olmayan duran varlıklar
KW  - Uluslararası Finansal Raporlama Standartları
N2  - Inthe current business climate, intangibleassets play a vital role in business success. IAS 38 Intangible Assets waspublished to enhance the usefulness of financial information about intangibleassets from an investor perspective. This paper analyzes intangible assets’value relevance in the pre and post International Financial Reporting Standards(IFRS) periods in Turkey by using a sample that includes 108 firms over theperiod 2000 to 2016. The results of panel data analysis show that the amount ofintangible assets is significantly associated with the stock price. The resultsalso indicate that value relevance of intangible assets of Turkishmanufacturing firms is significantly higher under IFRS than Turkish GAAP. Thisstudy aims to fill a gap by specifically analyzing the value relevance ofintangible assets reported by Turkish listed firms over the pre and post IFRSperiod, since the most of previous research studies focus on either one of thetwo periods.
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UR  - https://dergipark.org.tr/tr/pub/mkusbed/issue//333800
L1  - https://dergipark.org.tr/tr/download/article-file/394625
ER  -