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 non-financial 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 performance of company.
Primary Language | Turkish |
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Journal Section | Articles |
Authors | |
Publication Date | September 29, 2021 |
Submission Date | October 8, 2020 |
Published in Issue | Year 2021 Volume: 39 Issue: 3 |
Manuscripts must conform to the requirements indicated on the last page of the Journal - Guide for Authors- and in the web page.
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