Yıl: 2021 Cilt: 39 Sayı: 3 Sayfa Aralığı: 379 - 390 Metin Dili: Türkçe DOI: 10.17065/huniibf.808007 İndeks Tarihi: 29-07-2022

Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma

Öz:
Finansal raporlarda şeffaflık, şirketlerin mevcut finansal performanslarının değerlendirilebilmesini mümkün kılan ve sermayepiyasalarının etkin işleyişi için de gerekli olan kritik bir unsur olarak görülmektedir. Bu çalışma, finansal rapor şeffaflığı ile şirketinfinansal performansı arasındaki ilişkiyi araştırmaktadır. Bu amaç doğrultusunda, 2007-2019 yılları arasında Borsa İstanbul KurumsalYönetim Endeksi’nde işlem gören finansal olmayan kuruluşlardan elde edilen 359 şirket/yıl verisi sabit etkiler modeli ile analizedilmiştir. Finansal rapor şeffaflığının ölçülmesinde şirketin almış olduğu kamuyu aydınlatma ve şeffaflık puanından yararlanılmıştır.Araştırma sonuçları, finansal rapor şeffaflığı ile şirketin finansal performansı arasında istatistiksel olarak anlamlı bir ilişki olmadığınaişaret etmektedir.
Anahtar Kelime: Kurumsal yönetim finansal performans finansal rapor şeffaflığı

Financial Report Transparency and Financial Performance: A Research on Borsa Istanbul

Öz:
Transparency in financial reports is seen as a critical element that makes it possible to evaluate the current financial performance of companies and is also necessary for the effective functioning of capital markets. This study investigates the relationship between financial report transparency and financial performance of company. For this purpose, 359 firm/year data obtained from nonfinancial institutions traded in Borsa Istanbul Corporate Governance Index between 2007 and 2019 are analyzed with the fixed effects model. The public disclosure and transparency score is used to measure financial report transparency. Research results indicate that there is no statistically significant relationship between financial report transparency and financial performa nce of company.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA Berikol B, TUAN K (2021). Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. , 379 - 390. 10.17065/huniibf.808007
Chicago Berikol Bilal Zafer,TUAN KORAY Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. (2021): 379 - 390. 10.17065/huniibf.808007
MLA Berikol Bilal Zafer,TUAN KORAY Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. , 2021, ss.379 - 390. 10.17065/huniibf.808007
AMA Berikol B,TUAN K Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. . 2021; 379 - 390. 10.17065/huniibf.808007
Vancouver Berikol B,TUAN K Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. . 2021; 379 - 390. 10.17065/huniibf.808007
IEEE Berikol B,TUAN K "Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma." , ss.379 - 390, 2021. 10.17065/huniibf.808007
ISNAD Berikol, Bilal Zafer - TUAN, KORAY. "Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma". (2021), 379-390. https://doi.org/10.17065/huniibf.808007
APA Berikol B, TUAN K (2021). Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 39(3), 379 - 390. 10.17065/huniibf.808007
Chicago Berikol Bilal Zafer,TUAN KORAY Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 39, no.3 (2021): 379 - 390. 10.17065/huniibf.808007
MLA Berikol Bilal Zafer,TUAN KORAY Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol.39, no.3, 2021, ss.379 - 390. 10.17065/huniibf.808007
AMA Berikol B,TUAN K Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021; 39(3): 379 - 390. 10.17065/huniibf.808007
Vancouver Berikol B,TUAN K Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2021; 39(3): 379 - 390. 10.17065/huniibf.808007
IEEE Berikol B,TUAN K "Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma." Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 39, ss.379 - 390, 2021. 10.17065/huniibf.808007
ISNAD Berikol, Bilal Zafer - TUAN, KORAY. "Finansal Rapor Şeffaflığı ve Finansal Performans: Borsa İstanbul’da Bir Araştırma". Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 39/3 (2021), 379-390. https://doi.org/10.17065/huniibf.808007