Evaluation of Financial Information Quality Attributes: A Comparison from Turkey Arman
Aziz KARAGÜL, Ali ÖZDEMİR

Abstract
Business operations and decisions depend on information. Information tear off the uncertainty clouds in front of the decision makers and give them a foundation for their decisions. In this study, it is aimed to figure out the similarities and differences between perceived importance of attributes of financial information quality throughout academicians’ view and practitioners’ view (banking sector practitioners). For this aim, accounting-finance academicians’ view in Turkey is assessed and compared their results to the banking sector’s practitioner’s view. The answer for the question is seeked if the relative importance of the attributes noticed by academicians who study and lecture the foundations for financial information quality and practitioners who apply the financial information in their operations have the same importance according to each other. The differences occurred in the relative importance of the attributes will figure out the changes in the real world cases. For this, AHP method is used for assessing the relative importance of the attributes. To compare the rankings of these two groups Spearman’s Rank Correlation Test is applied. As a result, it’s been figured out that the rankings of academicians and practitioners don’t have statistically significant difference.

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