Relevance of Accounting Information by Measuring the Predictability of Chosen Accounting items of Manufacturing Firms Listed in Borsa Istanbul "BIST"
| المصدر: | المجلة العربية للإدارة |
|---|---|
| الناشر: | المنظمة العربية للتنمية الإدارية |
| المؤلف الرئيسي: | ALAshi, Mohammed (Author) |
| المجلد/العدد: | مج40, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الشهر: | يونيو |
| الصفحات: | 261 - 280 |
| DOI: |
10.21608/AJA.2020.88337 |
| ISSN: |
1110-5453 |
| رقم MD: | 1089222 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
IFRS | Predictability | Relevance | Borsa Istanbul
|
| رابط المحتوى: |
عدد مرات التحميل
9
| LEADER | 01987nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1830002 | ||
| 024 | |3 10.21608/AJA.2020.88337 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 586754 |a ALAshi, Mohammed |e Author | ||
| 245 | |a Relevance of Accounting Information by Measuring the Predictability of Chosen Accounting items of Manufacturing Firms Listed in Borsa Istanbul "BIST" | ||
| 260 | |b المنظمة العربية للتنمية الإدارية |c 2020 |g يونيو | ||
| 300 | |a 261 - 280 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b Based on the importance of accounting information quality, this study attempts to measure the information predictability of manufacturing firms listed in Borsa Istanbul, To accomplish its objectives, the study measures the predictability of some chosen accounting elements through applying the ARIMA model. According to the results of applying the ARIMA model on the chosen accounting elements, it is concluded that 14 and 20 firms had their predictability increase for Inventory and Accounts receivable elements respectively after the adoption of IFRS. When these results are examined for significance using the Proportional test, the predictability of Inventory and Accounts receivable elements is deemed significant. In addition, the MAPE of the model's ability of estimation show that the accuracy of estimation either decreased or stayed the same after the adoption of IFRS. | ||
| 653 | |a المعلومات المحاسبية |a الشركات الصناعية |a المؤسسات الإقتصادية |a تركيا | ||
| 692 | |b IFRS |b Predictability |b Relevance |b Borsa Istanbul | ||
| 773 | |4 الإدارة |6 Management |c 015 |e Arab Journal of Administration |f Al-Mağallah Al-ʿArabiyyaẗ Lil-Īdārah |l 002 |m مج40, ع2 |o 0345 |s المجلة العربية للإدارة |v 040 |x 1110-5453 | ||
| 856 | |u 0345-040-002-015.pdf |n https://aja.journals.ekb.eg/article_88337.html | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1089222 |d 1089222 | ||
عناصر مشابهة
-
Relevance Of Accounting Information Under Ifrs At Borsa Istanbul (BIST)
بواسطة: Al Ashi, Mohammed M. منشور: (2017) -
The Relevance of Accounting Information Issued by Palestinian Listed Companies in Palestine Exchange
بواسطة: عمارنه، خيرية محمد أحمد منشور: (2018) -
The Effect of Compliance with Ifrs on Value Relevance of Accounting Information: Evidence from Jordan
بواسطة: الحوراني، آلاء صابر منشور: (2015) -
Impact of Value Relevance of Financial Performance Information and Corporate Governance on Capital Structure: Evidence from Egyptian Manufacturing Firms
بواسطة: Abdel Megeid, Nevine Sobhy منشور: (2015) -
The impact of the adoption of international accounting standards on the predictive ability of accounting information market measures of equity risk
بواسطة: السعايدة، منصور إبراهيم منشور: (1997)
