Erdem, Sabri; Aslanertik, Esra; Yardimci, Bengü - In: Journal of Financial Reporting and Accounting 15 (2017) 3, pp. 317-332
-square Automatic Interaction Detector (CHAID) analysis in financial disclosures for IAS 16. CHAID analysis was applied to the … used to determine the association between different factors, but this study is the first one that uses the CHAID analysis … gap in the literature about the compliance level of specific standards such as IAS 16 and the usage of CHAID analysis in …