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- Title
ENTEGRE RAPORLAMA KALİTESİ VE FİNANSAL PERFORMANS İLİŞKİSİ: BİST ÇİMENTO SEKTÖRÜ ÜZERİNE BİR ARAŞTIRMA.
- Authors
ÖZÇELİK, Hakan; KÖSE, Eda; BEKCİ, İsmail
- Abstract
Integrated reporting is a summary report covering environmental, social, governance and capital issues in the context of corporate reporting. Integrated reporting, with its financial and non-financial information, not only helps companies make sustainable decisions, but also encourages profit maximization and long-term corporate success. The purpose of the research is to examine the relationship between firm performance and value of integrated reporting. The scope of the research consists of the financial performance indicators and integrated report contents of 14 companies operating in the BIST Cement sector in the 5-year period between 2016-2020. Integrated reporting quality is graded according to the scoring of the integrated reports according to the integrated report evaluation criteria based on 28 observations based on the KING III report checklist. The hypotheses developed in the research were tested with the panel data analysis method. As a result of the research; Total assets (TA), net profit (NK), market value (PD) and dividend distribution ratio (DIV), which are among the company performance indicators on the integrated reporting quality (ERP), are positively correlated with the leverage ratio (KO) showing the corporate borrowing status. It was determined that there was a statistically significant relationship in the negative direction. The study also found a statistically significant relationship between firm value, integrated reporting quality, and financial performance. This research contributes to the existing literature by revealing the positive impact of integrated reporting implementations on firm performance and value.
- Subjects
ENTERPRISE value; FINANCIAL performance
- Publication
Financial Analysis / Mali Cozum Dergisi, 2023, Vol 33, Issue 180, p1727
- ISSN
1303-5444
- Publication type
Article