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DoesS Recycling Contribute To Accounting Quality

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  • Melik Ertugrul
  • Ali Coskun

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  • Melik Ertugrul & Ali Coskun, 2019. "DoesS Recycling Contribute To Accounting Quality," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 33(2), pages 1-18.
    • Handle: RePEc:boz:journl:v:33:y:2019:i:2:p:1-18
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    10. Carien van Mourik & Yuko Katsuo Asami, 2018. "Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 167-192, May.
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    13. Brown, Stephen & Lo, Kin & Lys, Thomas, 1999. "Use of R2 in accounting research: measuring changes in value relevance over the last four decades," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 83-115, December.
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    15. Frendy & HU Dan Semba, 2017. "Does recycling improve information usefulness of income? The case of Japan," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 25(3), pages 376-403, September.
    16. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
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    19. Onali, Enrico & Ginesti, Gianluca & Vasilakis, Chrysovalantis, 2017. "How should we estimate value-relevance models? Insights from European data," The British Accounting Review, Elsevier, vol. 49(5), pages 460-473.
    20. Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL, 2013. "What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(323), pages 73-96.
    21. HeeJin Park, 2018. "Market Reaction to Other Comprehensive Income," Sustainability, MDPI, vol. 10(6), pages 1-14, June.
    22. Alessandro Mechelli & Riccardo Cimini, 2014. "Is Comprehensive Income Value Relevant and Does Location Matter? A European Study," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 59-87, June.
    23. Igor Goncharov & David Veenman, 2014. "Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 25-55, May.
    24. Melik Ertugrul & Volkan Demir, 2018. "How Does Unobserved Heterogeneity Affect Value Relevance?," Australian Accounting Review, CPA Australia, vol. 28(2), pages 288-301, June.
    25. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
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