Relevance of Accounting Information by Measuring the Predictability of Chosen Accounting Items of Manufacturing Firms Listed in Borsa Istanbul (BIST)

نوع المستند : بحوث باللغة الإنجلیزیة

المؤلف

Accounting Department, College of Commerce, The Islamic University, Gaza - State of Palestine

المستخلص

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.

الكلمات الرئيسية

الموضوعات الرئيسية

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