We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
ENTEGRE RAPORLAMA İÇERİK ÖĞELERİ İLE KURUMSAL YÖNETİM İLKELERİ ARASINDAKİ İLİŞKİ, TÜRKİYE ÖRNEĞİ.
- Authors
HAMRAH, Yalda; Nesrin CAN, Üyesi Esin
- Abstract
Effective Corporate Governance supports the process of integrated thought and reporting. With this study, the percentage of similarity of BIST Corporate Governance Index's companies 2017's annual reports to International Integrated Reporting Framework is determined by Scoring Criteria. The relationship between Integrated Report Content Elements and Corporate Governance principles was analyzed by correlation. As result there was a weak positive correlation between them. In the second part of the application, the 2017 annual reports of the Companies included in the BIST Corporate Governance Index, compared to research done by Dr. Filiz Yüksel in 2017; to show how much of the preparation of the Integrated Report Framework has increased compared to 2016. As a result of the analysis, it is revealed that the companies in the BIST Corporate Governance Index in the year of 2017 are more ready to publish Integrated Reports than in 2016.
- Subjects
CORPORATE governance; CORPORATION reports; PERCENTILES; RESEMBLANCE (Philosophy)
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 155, p121
- ISSN
1303-5444
- Publication type
Article