Kaymaz, OnderKaymaz, Ozgur2023-06-162023-06-1620110313-5934https://hdl.handle.net/20.500.14365/3111Empirical 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.eninfo:eu-repo/semantics/closedAccessconvergence to IFRSfinancial reportingprofitability ratioprofitability determinantsbrokerage firmsArticle2-s2.0-80053951433