INTEGRATED REPORTS AND FINANCIAL PERFORMANCE: AN EMPIRICAL ANALYSIS ON BIST BANK INDEX
نویسندگان
چکیده
Çevresel, sosyal ve ekonomik açıdan yaşanan dönüşüm paydaş beklentilerini değiştirmektedir. Artık, işletmeler çok daha sorumlu talepkâr bir grubu ile muhatap olmaktadır. Değişen beklentileri karşılamak için de birçok yenilikçi uygulama geliştirmektedir. Entegre raporlama yeni nesil aracı olarak bu yenilikler arasında yerini almaktadır. Bu çalışmanın amacı, entegre raporların raporlamayı yapan işletmelerin finansal performansına etkisinin olup olmadığının analiz edilmesidir. İnceleme kapsamına BİST Banka endeksinde işlem gören alınmıştır. Yöntem Panel Veri Analizi tercih edilmiştir. Finansal performans göstergesi aktif kârlılığı öz sermaye kullanılmıştır. 2015-2021 yılları yapılan analizler sonucunda, raporlamanın üzerinde herhangi etkisi bulunamamıştır.
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ژورنال
عنوان ژورنال: Pamukkale üniversitesi sosyal bilimler enstitüsü dergisi
سال: 2023
ISSN: ['1308-2922', '2147-6985']
DOI: https://doi.org/10.30794/pausbed.1245623