DECISION USEFULNESS AND INFLATION ACCOUNTING: THE CASE OF TURKEY

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Muhasebe Bilim Dünyası Dergisi
Volume:25 Issue:4
DECISION USEFULNESS AND INFLATION ACCOUNTING: THE CASE OF TURKEY

DECISION USEFULNESS AND INFLATION ACCOUNTING: THE CASE OF TURKEY

Authors : Seyfullah Selimefendigil

Pages : 465-497

Doi:10.31460/mbdd.1253007

View : 297 | Download : 360

Publication Date : 2023-12-31

Article Type : Research Paper

Abstract :The purpose of this study is to examine the issue of inflation accounting and decision useful-ness. As well as having political costs for a country, inflation has financial costs for compa-nies and their stakeholders. To test the necessity of inflation accounting adoption, Ohlson\'s (1995) pricing model is used and earnings volatility is measured across years. It was con-cluded that earnings are more volatile and don’t explain the changes in company market val-ue when inflation adjustments are required. Furthermore, it has been suggested that steward-ship theory can explain the reporting of inflation-adjusted values in conjunction with histori-cal cost values.
Keywords : Enflasyon Muhasebesi, Karara Faydalılık, Temsil Teorisi

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