Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/25990
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dc.contributor.authorGokgoz, Ahmet-
dc.contributor.authorSenturk, Fatih-
dc.date.accessioned2018-01-25T09:30:28Z-
dc.date.available2018-01-25T09:30:28Z-
dc.date.issued2015-
dc.identifier.citationGokgoz, A., & Senturk, F. (2015). A research on determination of input levels used in fair value measurement hierarchy by firms listed in Borsa Istanbul. Journal of Accounting, Finance and Auditing Studies, 1(4), 67-80.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/25990-
dc.description.abstractWith the coming into force of TFRS 13 Fair Value Measurement Standard, the inputs which firms use for determination of fair value measurement are classified into three levels and hierarchy of determination of fair value is constituted. This standard requires increasing level 1 inputs and decreasing level 3 inputs in determination of fair value. With this study fair value measurement levels (hierarchy) which are used in determination of fair value are described within the scope of TFRS 13 Fair Value Measurement Standard. Additionally, for determining which level of inputs are used in the fair value determination by the firms traded on the Istanbul Stock Exchange an inventory study is done. For the purpose of the study, financial statement disclosures of 145 firms which are listed on the Istanbul Stock Exchange and classified under the heading of "financial institutions" sector are subjected to content analysis. Content analysis showed that majority of the firms use level 1 input in determination of fair value.en_GB
dc.language.isootheren_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectFair value -- Accountingen_GB
dc.subjectStock exchanges -- Turkeyen_GB
dc.subjectFinancial institutions -- Accountingen_GB
dc.subjectAccounting -- Standardsen_GB
dc.titleA research on determination of input levels used in fair value measurement hierarchy by firms listed in Borsa Istanbulen_GB
dc.title.alternativeBorsa Istanbul’da islem goren sirketlerin gercege uygun deger olcumu hiyerarsisinde kullandiklari seviye girdilerinin tespiti uzerine bir arastirmaen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 4
Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 4

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