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Relevance of accounting information by measuring the predictability of chosen accounting items of manufacturing firms listed in Borsa Istanbul (BIST)
Author
Source
Arab Journal for Administration
Issue
Vol. 40, Issue 2 (30 Jun. 2020), pp.261-280, 20 p.
Publisher
League of Arab States The Arab Administrative Development Organization
Publication Date
2020-06-30
Country of Publication
Egypt
No. of Pages
20
Main Subjects
Topics
Abstract EN
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.
American Psychological Association (APA)
al-Ashshi, Muhammad. 2020. Relevance of accounting information by measuring the predictability of chosen accounting items of manufacturing firms listed in Borsa Istanbul (BIST). Arab Journal for Administration،Vol. 40, no. 2, pp.261-280.
https://search.emarefa.net/detail/BIM-995381
Modern Language Association (MLA)
al-Ashshi, Muhammad. Relevance of accounting information by measuring the predictability of chosen accounting items of manufacturing firms listed in Borsa Istanbul (BIST). Arab Journal for Administration Vol. 40, no. 2 (Jun. 2020), pp.261-280.
https://search.emarefa.net/detail/BIM-995381
American Medical Association (AMA)
al-Ashshi, Muhammad. Relevance of accounting information by measuring the predictability of chosen accounting items of manufacturing firms listed in Borsa Istanbul (BIST). Arab Journal for Administration. 2020. Vol. 40, no. 2, pp.261-280.
https://search.emarefa.net/detail/BIM-995381
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-995381