Özet:

The aim of this research is to analyze the impact of TFRS/IFRS applications on accounting quality in companies in Turkey and the world that are obligatory and voluntary to implement TFRS/IFRS. The study compared the optional rates of 5,435 listed in Turkey and 25 different countries before the implementation of the TFRS/IFRS (2000-2004) and then (2005-2014) The research has taken advantage of the Corrected Jones Model in the calculation of selectively calculated spots. According to the research findings; it has been found that the applications of the TFRS of companies operating in Turkey that are obligatory to apply the TFRS have a positive impact on the quality of accounting. In the EU countries’ assessments, the IFRS applications in France, Italy, Poland and the UK and Sweden, which are voluntarily implementing IFRS, have a positive impact on the quality of accounting. On the other hand, the analysis from the developed countries found that IFRS applications from countries which have compulsory implementation of the IFRS have a positive impact on accounting quality for in South Korea alone. It has been found that from developing countries that voluntarily implement IFRS, IFRS applications for in Argentina only have a positive impact on accounting quality. Finally, it has been stated that this research has some limitations and some recommendations have been presented to those who will conduct research on this topic in the future.

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