IFRS 8 and VALUE RELEVANCE: EVIDENCE FROM TURKISH LISTED COMPANIES

Yıl 2022, , 123 - 137, 27.06.2022

Sezer Külah , Cemal İbiş

https://doi.org/10.54452/jrb.1030110

Öz

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.

Anahtar Kelimeler

IFRS 8, value relevance, stock market, panel data

Kaynakça

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