...Batuhan Güvemli; Muhsin Aslan ABSTRACT This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements...

... in terms of the income statement as the “natural foundation” for financial reporting by most enterprises, with emphasis given to accounting principles for revenue recognition and expense matching ( Dichev 2008 , 468). Miller and Bahnson (2010 , 426–434) challenge Dichev’s (2008) criticism...

...Joel E. Thompson ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role...

... financial reporting Economic reforms in China Accounting Historians Journal Volume 41, Number 1 June 2014 pp. 1-34 Shizhong Yang CAPITAL UNIVERSITY OF ECONOMICS & BUSINESS, CHINA Ruining Yang CHINA UNIVERSITY OF GEOSCIENCES and Z. Jun Lin HONG KONG BAPTIST UNIVERSITY and CAPITAL UNIVERSITY OF ECONOMICS...