DETERIORATING PROFITS OF BROKERAGE FIRMS POST-IFRS: EMPIRICAL EVIDENCE

作者：Kaymaz Onder; Kaymaz Ozgur

来源：Journal of the Australian Society of Security Analysts, 2011, (1): 29-38.

• convergence to IFRS
• financial reporting
• profitability ratio
• profitability determinants
• brokerage firms

Empirical evidence from a study of a large number of brokerage firms in Turkey highlights the extent to which their profitability has declined and the determinants of profits have changed following the introduction of IFRS-based financial reporting in early 2005. This study examines some of the possible links between these events.

• 出版日期2011