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Journals / Journal of Research in Business / 2022 / Cilt: 7 - Sayı: 1

IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES

Sezer KÜLAH
Cemal İBİŞ
Pages
123–137
Publication Date
2022-06-27
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

According to the results, there is positive relation between book value of equity per share and income per share over stock prices.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this study is to investigate the IFRS 8 and value relevance.
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Key Findings & Data:To investigate the issue a dataset based on a total of 22 selected Borsa Istanbul companies are evaluated from the years 2005 to 2020.
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Conclusion & Impact:According to the results, there is positive relation between book value of equity per share and income per share over stock prices.
🔬Design:Modeling & Simulation
📍Scope:2005 Verileri
⚙️Variables:IFRS 8 · value relevance · stock market

Abstract

The purpose of this study is to investigate the IFRS 8 and value relevance. To investigate the issue a dataset based on a total of 22 selected Borsa Istanbul companies are evaluated from the years 2005 to 2020. Totally, 291 firm year observations and two models are run using panel data analysis on stata program. According to the results, there is positive relation between book value of equity per share and income per share over stock prices. Furthermore, income per share of a segment and book value of equity per share have positive effect on stock prices for the companies adopted IFRS 8. In this study, literature is summarized at the first part. At the second part, value relevance analyses are carried out over the companies adopted IFRS 8.

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Cite This Article

KÜLAH, S., İBİŞ, C. (2022). IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES. Journal of Research in Business, Cilt: 7 - Sayı: 1, 123–137. https://ajindex.com/articles/778440

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