Abstract:

The informative character of financial reporting in construction industry has a great deal of importance because of the major share of construction industry in Turkish economy. The quality of financial reports, to a great extent, depends on the information they provide for the needs of the users. This study aims to evaluate the role of an effective financial disclosure in increasing the informative quality of financial reporting in construction contracting in Turkey and to provide some suggestions regarding the issue. The study deals with this issue through a case based on legal documents such as, tax regulations, accounting standards and Accounting System Application General Announcement.

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