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Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma

Year 2020, Volume: 4 Issue: 10, 39 - 54, 31.12.2020

Mustafa Kevser Mesut Doğan

Abstract

Yönetim kurullarının yapısı sürdürülebilirlik raporlamasına etki eden önemli unsurlardandır. Bu araştırmanın iki temel amacı bulunmaktadır. Araştırmanın ilk amacı Türk bankacılık sektöründe faaliyet gösteren bankaların sürdürebilirlik raporu uyum skorlarını ortaya koymaktır. Araştırmanın ikinci amacı ise bankaların yönetim kurulu yapısı ile sürdürebilirlik raporu uyumu arasındaki ilişkiyi tespit etmektir. Araştırma kapsamında 2013-2018 yılları arasında Türk bankacılık sektöründe faaliyet gösteren ve sürdürebilirlik raporu yayımlayan kamu, özel ve yabancı 10 bankanın verilerinden yararlanılmıştır. Araştırmada bankaların sürdürülebilirlik raporu uyum skorlarını belirlemek için içerik analizi, yönetim kurulu yapısı ile kurumsal sürdürülebilirlik raporu uyumu arasındaki ilişkiyi tespit etmek için korelasyon analizi yapılmıştır. Araştırmadan elde edilen sonuca göre yönetim kurulu üye sayısı, yönetim kurulu kadın üye sayısı, yönetim kurulu yabancı üye sayısı ile ekonomik, çevresel ve sosyal sürdürebilirlik rapor uyumu arasında istatistiksel olarak anlamlı bir ilişki bulunmamaktadır. Bunun yansıra yönetim kurulu bağımsız üye sayısı ile ekonomik, çevresel ve sosyal sürdürebilirlik rapor uyumu arasında pozitif ancak zayıf bir ilişki bulunmuştur.

Keywords

Sürdürülebilirlik raporlaması Kurumsal Yönetim Yönetim Kurulu Bankacılık GRI

References

  • Aceituno, J.V.F., Ariza, L.R. ve Sanchez, I.M.G. (2014). Explanatory Factors of Integrated Sustainability and Financial Reporting. Business Strategy and the Enviroment, 23(1), 56-72.
  • Adams, R.B. ve Ferreira, D. (2004). Gender Diversity in the Boardroom. ECGI‚ÄìFinance Working Paper, 57, 2004.
  • Adeniyi, S. I. ve Fadipe, A. O. (2018). Effect of Board Diversity on Sustainability Reporting in Nigeria: A Study of Beverage Manufacturing Firms. Indonesian Journal of Corporate Social Responsibility and Environmental Management, 1(1), 43–50.
  • Al-Shaer, H. ve Zaman, M. (2016). Board gender diversity and sustainability reporting quality, Journal of Contemporary Accounting and Economics, 3, 210-222.
  • Aman, Z. ve Bakar, N.S. (2017). The influence of the board of directors’ characteristics on corporate sustainability reporting: Malaysian evidence. Proceeding, International Business Management Conference, 118-129, ISBN: 978-967-14841-4-2
  • Ameer, R. ve Othman, R. (2012). Sustainability practises and corporate financial performance: a study based on the top global corporations. Journal Business Ethics, 108, 61-79.
  • Amran, A., Lee, S.P. ve Devi, S.S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Enviroment, 23, 217-235.
  • Anazonwu, H.O., Egbunike, F.C. ve Gunardi, A. (2018). Corporate board diversity and sustainability reporting: a study of selected listed manufacturing firms in Nigeria. Indonesian Journal of Sustainability Accounting and Management, 2(1), 65–78.
  • Aras, G, ve Crowther, D. (2008). Culture and Corporate Governance, Social Responsibility. Network, Leicester, U.K.
  • Ariza, L.R., Sanchez, I. M.G., Aceituno, J.V.F. (2012). The Role of the Board in Achieving Integrated Financial and Sustainability Reporting. Erişim Tarihi: 11.04.2020, http://www.aeca1.org/pub/on_line/comunicaciones_xvencuentroaeca/cd/4h.pdf,
  • Bandara, T.A.P., Shasanka, H.U., Edirisinghe, E.A.L., Dissanayake, D.M.G. ve Rathnasiri, K.A.A. (2018). Impact of Corporate Governance on Level of Sustainability Reporting of Sri Lankan Listed Companies. Erişim Tarihi: 11.04.2020, http://mgt.sjp.ac.lk/acc/wp-content/uploads/2018/12/Impact-of-CG-on-Sustainability-reporting-Group-11.pdf.
  • Baskin, J. ve Gordon, K. (2005). Corporate Responsibility Practices Of Emerging Market Companies - A Fact Finding Study, OECD Working Paper on International Investment, No.3.
  • Becchetti, L., Di Giacomo, S. ve Pinnacchio, D. (2008). Corporate Social Responsibility and Corporate Performance: Evidence from a Panel of US Listed Companies. Applied Economics, 40(5), 541-567.
  • Bernardi R.A. ve Threadgill V.H. (2010). Women Directors and Corporate Social Responsibility. Electronic Journal of Business Ethics and Organizational Studies, 15(2), 15–21.
  • Chambers, E., Chapple, W., Moon, J. ve Sullivan, M. (2003). CSR in Asia: A Seven Country. Business & Society, 44, 415-441.
  • Cheng,E.C.M ve Courtenay, S.M.(2004). Board Composition, Regulatory Regime and Voluntary Disclosure. The International Journal of Accounting, 41, 262-289.
  • Clarkson, P.M., Li, Y., Richardson, GD., ve Vasvari, F.P. (2008). Revisiting the Relation Between Environmental Performance And Environmental Disclosure: An Empirical Analysis. Accounting, Organizations and Society, 33(4–5), 303–327.
  • Cormier, D., Magnan, M. ve Van Velthoven, B. (2005). Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures Or Institutional Conditions?. European Accounting Review, 14(1), 3-39.
  • Dagiliene L. (2010). The Research of Corporate Social Responsibility Disclosures in Annual Reports. Inzinerine Ekonomika-Engineering Economics, 21, 197–204.
  • Dienes, D. ve Velte, P. (2016). The Impact of Supervisory Board Of Composition on CSR Reporting: Evidence From German Two-Tier System. Sustainability, MDPI, 8(1), 1-20, https://doi.org/10.3390/su8010063.
  • Dilling, P. F. (2010). Sustainability Reporting in a Global Context: What Are the Characteristics of Corporations That Provide High Quality Sustainability Reports-An Empirical Analysis. International Business & Economics Research Journal (IBER), 9(1), 19-30. https://doi.org/10.19030/iber.v9i1.505
  • Elkington, J. (1997). Cannibals With Forks: The Triple Bottom Line of 21st Century Business, Capstone: Oxford
  • Eng, L.L. ve Mak, Y.T. (2003). Corporate Governance and Voluntary Disclosure, Journal of Accounting and Public Policy, 22, 325-345.
  • Feijoo, B.F., Romero, S. ve Blanco, S.R. (2014). Women on Boards: Do They Affect Sustainability Reporting? Corporate Social Responsibility and Enviromental Management, 21, 351-364.
  • Garcia, J.A.C., Benau, M.A.G. ve Meca, E.G. (2020). Corporate Governance and Its Implications for Sustainability Reporting Quality in Latin American Business Groups. Journal of Cleaner Production, 260, 121-142.
  • Herda, David N., Taylor, Martin E. ve Winterbotham, G. (2013). The Effect of Board Independence on the Sustainability Reporting Practices of Large U.S. Firms. Issues in Social & Environmental Accounting, 6 (3/4), 25-44.
  • Fasan, M. ve Mio, C. (2017). Fostering Stakeholder Engagement: The Role Of Materiality Disclosure in Integrated Reporting. Business Strategy and the Environment, 26(3), 288-305.
  • Haniffa, R. M. ve Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. A Journal of Accounting, Finance and Business Studies, 38(3), 317-349.
  • Ho, S.S.M. ve Wong, K.S. (2001). A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure. International Journal of Accounting, Auditing and Taxation, 10, 139-156.
  • Issa, A. ve Fang, H. (2019). The Impact of Board Gender Diversity on Corporate Social Responsibility in the Arab Gulf States, Gender in Management, 34(7), 577-605.
  • Hsu J.L. ve Cheng M.C. (2012). What Prompts Small and Medium Enterprises to Engage in Corporate Social Responsibility? A Study from Taiwan. Corporate Social Responsibility and Environmental Management, 19(5), 288–305.
  • Hu, M. ve Loh, L. (2018). Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies. Sustainability, 10(7), 1-14. https://doi.org/10.3390/su10072578.
  • Ingley, C. B. (2008). Company Growth and Board Attitudes to Corporate Social Responsibility. International Journal of Business Governance and Ethics, 4(1), 17–39. https://doi.org/10.1504/IJBGE.2008.017889
  • International Integrated Reporting Committee (IIRC). (2011). Towards integrated reporting. communicating value in the 21st Century. Erişim tarihi: 21.04.2020, https://integratedreporting.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf.
  • Iqbal, N., Ahmad, N., Basheer, N.A., Nadeem, M. (2012). Impact of Corporate Social Responsibility on Financial Performance of Corporations: Evidence from Pakistan”, International Journal of Learning ve Development, 2(6), 107-118.
  • Janggu, T., Darus, F., Zain, M.M. ve Sawani, Y. (2014). Does Good Corporate Governance Lead a Better Sustainability Reporting? An Analysis Using Structural Equation Modeling. Social and Behavioral Sciences, 145, 138-145.
  • Jensen, M.C. ve Meckling, W.H. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360.
  • Johnson, J.L., Daily, C.M., Ellstrand, A.E. (1996). Boards of Directors: A Review And Research Agenda. Journal of Management, 22, 409–438.
  • Jones, S., Frost, G., Loftus, J. ve Van der Laan, S. (2007). An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. Australian Accounting Review, 17(4), 78-87.
  • KPMG International Survey of Corporate Responsibility Reporting 2008. (2008). KPMG, Erişim tarihi: 27.04.2020, https://www.csrwire.com/press_releases/13790- KPMG-International-Survey-of-Corporate-Responsibility-Reporting-2008.
  • Muller, V-O. (2014). The Impact of Board Composition on the Financial Performance of FTSE100 Constituents. Procedia-Social and Behavioral Sciences, 109, 969-975.
  • Naseem, M.A., Riaz, S., Rehman, R.U., Ikram, A. ve Malik, F. (2017). Impact of Board Characteristics on Corporate Social Responsibility Disclosure. Journal of Applied Business Research (JABR), 33(4), 801-810. https://doi.org/10.19030/jabr.v33i4.10001
  • Oba, V. C. ve Fodio, M. I. (2012). Board Characteristics and the Quality of Environmental Reporting in Nigeria. Journal of Accounting and Management, 2(2), 33–48.
  • Rouf, A. (2011). Corporate Characteristics, Governance Attributes and the Extent of Voluntary Disclosure in Bangladesh. African Journal of Business Management, 5(19), 7836-7845.
  • Said, R., Zainuddin, Y. HJ. ve Haron, H. (2009). The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies. Social Resposibility Journal, 5(2), 212-226.
  • Shamil, M.M., Shaikh, J.M., Ho, P.L. ve Krishnan, A. (2014). The Influence of Board Characteristics on Sustainability Reporting: Emprical Evidence from Sri Lanka Firms. Asian Review of Accounting, 22(2), 78-97.
  • Sheila, N.H; Rashid, H.M; Mohammad, A.A. ve Meera, A.K. (2012). Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis. Asian Journal of Finance and Accounting, 4(1), 1-24.
  • Thorpe, J. ve Prakash-Mani, K. (2003). Developing Value: The Business Case for Sustainability. Greener Management International, 44, 17-32.
  • Tsang, E.W.K. (1998). A Longitudinal Study of Corporate Social Reporting in Singapore. Accounting, Auditing and Accountability Journal. 11(5), 624-635.
  • Vitolla, F., Raimo, N. ve Rubino, M. (2020). Board Characteristics and Integrated Reporting Quality: An Agency Theory Perspective. Corporate Social Responsibility and Environmental Management, (2), 1152-1163.
  • Wang, M.C. (2017). The Relationship Between Firm Characteristics and the Disclosure of Sustainability Reporting. Sustainability, MDPI, 9(4), 1-14.

Year 2020, Volume: 4 Issue: 10, 39 - 54, 31.12.2020

Mustafa Kevser Mesut Doğan

Abstract

References

  • Aceituno, J.V.F., Ariza, L.R. ve Sanchez, I.M.G. (2014). Explanatory Factors of Integrated Sustainability and Financial Reporting. Business Strategy and the Enviroment, 23(1), 56-72.
  • Adams, R.B. ve Ferreira, D. (2004). Gender Diversity in the Boardroom. ECGI‚ÄìFinance Working Paper, 57, 2004.
  • Adeniyi, S. I. ve Fadipe, A. O. (2018). Effect of Board Diversity on Sustainability Reporting in Nigeria: A Study of Beverage Manufacturing Firms. Indonesian Journal of Corporate Social Responsibility and Environmental Management, 1(1), 43–50.
  • Al-Shaer, H. ve Zaman, M. (2016). Board gender diversity and sustainability reporting quality, Journal of Contemporary Accounting and Economics, 3, 210-222.
  • Aman, Z. ve Bakar, N.S. (2017). The influence of the board of directors’ characteristics on corporate sustainability reporting: Malaysian evidence. Proceeding, International Business Management Conference, 118-129, ISBN: 978-967-14841-4-2
  • Ameer, R. ve Othman, R. (2012). Sustainability practises and corporate financial performance: a study based on the top global corporations. Journal Business Ethics, 108, 61-79.
  • Amran, A., Lee, S.P. ve Devi, S.S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Enviroment, 23, 217-235.
  • Anazonwu, H.O., Egbunike, F.C. ve Gunardi, A. (2018). Corporate board diversity and sustainability reporting: a study of selected listed manufacturing firms in Nigeria. Indonesian Journal of Sustainability Accounting and Management, 2(1), 65–78.
  • Aras, G, ve Crowther, D. (2008). Culture and Corporate Governance, Social Responsibility. Network, Leicester, U.K.
  • Ariza, L.R., Sanchez, I. M.G., Aceituno, J.V.F. (2012). The Role of the Board in Achieving Integrated Financial and Sustainability Reporting. Erişim Tarihi: 11.04.2020, http://www.aeca1.org/pub/on_line/comunicaciones_xvencuentroaeca/cd/4h.pdf,
  • Bandara, T.A.P., Shasanka, H.U., Edirisinghe, E.A.L., Dissanayake, D.M.G. ve Rathnasiri, K.A.A. (2018). Impact of Corporate Governance on Level of Sustainability Reporting of Sri Lankan Listed Companies. Erişim Tarihi: 11.04.2020, http://mgt.sjp.ac.lk/acc/wp-content/uploads/2018/12/Impact-of-CG-on-Sustainability-reporting-Group-11.pdf.
  • Baskin, J. ve Gordon, K. (2005). Corporate Responsibility Practices Of Emerging Market Companies - A Fact Finding Study, OECD Working Paper on International Investment, No.3.
  • Becchetti, L., Di Giacomo, S. ve Pinnacchio, D. (2008). Corporate Social Responsibility and Corporate Performance: Evidence from a Panel of US Listed Companies. Applied Economics, 40(5), 541-567.
  • Bernardi R.A. ve Threadgill V.H. (2010). Women Directors and Corporate Social Responsibility. Electronic Journal of Business Ethics and Organizational Studies, 15(2), 15–21.
  • Chambers, E., Chapple, W., Moon, J. ve Sullivan, M. (2003). CSR in Asia: A Seven Country. Business & Society, 44, 415-441.
  • Cheng,E.C.M ve Courtenay, S.M.(2004). Board Composition, Regulatory Regime and Voluntary Disclosure. The International Journal of Accounting, 41, 262-289.
  • Clarkson, P.M., Li, Y., Richardson, GD., ve Vasvari, F.P. (2008). Revisiting the Relation Between Environmental Performance And Environmental Disclosure: An Empirical Analysis. Accounting, Organizations and Society, 33(4–5), 303–327.
  • Cormier, D., Magnan, M. ve Van Velthoven, B. (2005). Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures Or Institutional Conditions?. European Accounting Review, 14(1), 3-39.
  • Dagiliene L. (2010). The Research of Corporate Social Responsibility Disclosures in Annual Reports. Inzinerine Ekonomika-Engineering Economics, 21, 197–204.
  • Dienes, D. ve Velte, P. (2016). The Impact of Supervisory Board Of Composition on CSR Reporting: Evidence From German Two-Tier System. Sustainability, MDPI, 8(1), 1-20, https://doi.org/10.3390/su8010063.
  • Dilling, P. F. (2010). Sustainability Reporting in a Global Context: What Are the Characteristics of Corporations That Provide High Quality Sustainability Reports-An Empirical Analysis. International Business & Economics Research Journal (IBER), 9(1), 19-30. https://doi.org/10.19030/iber.v9i1.505
  • Elkington, J. (1997). Cannibals With Forks: The Triple Bottom Line of 21st Century Business, Capstone: Oxford
  • Eng, L.L. ve Mak, Y.T. (2003). Corporate Governance and Voluntary Disclosure, Journal of Accounting and Public Policy, 22, 325-345.
  • Feijoo, B.F., Romero, S. ve Blanco, S.R. (2014). Women on Boards: Do They Affect Sustainability Reporting? Corporate Social Responsibility and Enviromental Management, 21, 351-364.
  • Garcia, J.A.C., Benau, M.A.G. ve Meca, E.G. (2020). Corporate Governance and Its Implications for Sustainability Reporting Quality in Latin American Business Groups. Journal of Cleaner Production, 260, 121-142.
  • Herda, David N., Taylor, Martin E. ve Winterbotham, G. (2013). The Effect of Board Independence on the Sustainability Reporting Practices of Large U.S. Firms. Issues in Social & Environmental Accounting, 6 (3/4), 25-44.
  • Fasan, M. ve Mio, C. (2017). Fostering Stakeholder Engagement: The Role Of Materiality Disclosure in Integrated Reporting. Business Strategy and the Environment, 26(3), 288-305.
  • Haniffa, R. M. ve Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. A Journal of Accounting, Finance and Business Studies, 38(3), 317-349.
  • Ho, S.S.M. ve Wong, K.S. (2001). A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure. International Journal of Accounting, Auditing and Taxation, 10, 139-156.
  • Issa, A. ve Fang, H. (2019). The Impact of Board Gender Diversity on Corporate Social Responsibility in the Arab Gulf States, Gender in Management, 34(7), 577-605.
  • Hsu J.L. ve Cheng M.C. (2012). What Prompts Small and Medium Enterprises to Engage in Corporate Social Responsibility? A Study from Taiwan. Corporate Social Responsibility and Environmental Management, 19(5), 288–305.
  • Hu, M. ve Loh, L. (2018). Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies. Sustainability, 10(7), 1-14. https://doi.org/10.3390/su10072578.
  • Ingley, C. B. (2008). Company Growth and Board Attitudes to Corporate Social Responsibility. International Journal of Business Governance and Ethics, 4(1), 17–39. https://doi.org/10.1504/IJBGE.2008.017889
  • International Integrated Reporting Committee (IIRC). (2011). Towards integrated reporting. communicating value in the 21st Century. Erişim tarihi: 21.04.2020, https://integratedreporting.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf.
  • Iqbal, N., Ahmad, N., Basheer, N.A., Nadeem, M. (2012). Impact of Corporate Social Responsibility on Financial Performance of Corporations: Evidence from Pakistan”, International Journal of Learning ve Development, 2(6), 107-118.
  • Janggu, T., Darus, F., Zain, M.M. ve Sawani, Y. (2014). Does Good Corporate Governance Lead a Better Sustainability Reporting? An Analysis Using Structural Equation Modeling. Social and Behavioral Sciences, 145, 138-145.
  • Jensen, M.C. ve Meckling, W.H. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360.
  • Johnson, J.L., Daily, C.M., Ellstrand, A.E. (1996). Boards of Directors: A Review And Research Agenda. Journal of Management, 22, 409–438.
  • Jones, S., Frost, G., Loftus, J. ve Van der Laan, S. (2007). An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. Australian Accounting Review, 17(4), 78-87.
  • KPMG International Survey of Corporate Responsibility Reporting 2008. (2008). KPMG, Erişim tarihi: 27.04.2020, https://www.csrwire.com/press_releases/13790- KPMG-International-Survey-of-Corporate-Responsibility-Reporting-2008.
  • Muller, V-O. (2014). The Impact of Board Composition on the Financial Performance of FTSE100 Constituents. Procedia-Social and Behavioral Sciences, 109, 969-975.
  • Naseem, M.A., Riaz, S., Rehman, R.U., Ikram, A. ve Malik, F. (2017). Impact of Board Characteristics on Corporate Social Responsibility Disclosure. Journal of Applied Business Research (JABR), 33(4), 801-810. https://doi.org/10.19030/jabr.v33i4.10001
  • Oba, V. C. ve Fodio, M. I. (2012). Board Characteristics and the Quality of Environmental Reporting in Nigeria. Journal of Accounting and Management, 2(2), 33–48.
  • Rouf, A. (2011). Corporate Characteristics, Governance Attributes and the Extent of Voluntary Disclosure in Bangladesh. African Journal of Business Management, 5(19), 7836-7845.
  • Said, R., Zainuddin, Y. HJ. ve Haron, H. (2009). The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies. Social Resposibility Journal, 5(2), 212-226.
  • Shamil, M.M., Shaikh, J.M., Ho, P.L. ve Krishnan, A. (2014). The Influence of Board Characteristics on Sustainability Reporting: Emprical Evidence from Sri Lanka Firms. Asian Review of Accounting, 22(2), 78-97.
  • Sheila, N.H; Rashid, H.M; Mohammad, A.A. ve Meera, A.K. (2012). Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis. Asian Journal of Finance and Accounting, 4(1), 1-24.
  • Thorpe, J. ve Prakash-Mani, K. (2003). Developing Value: The Business Case for Sustainability. Greener Management International, 44, 17-32.
  • Tsang, E.W.K. (1998). A Longitudinal Study of Corporate Social Reporting in Singapore. Accounting, Auditing and Accountability Journal. 11(5), 624-635.
  • Vitolla, F., Raimo, N. ve Rubino, M. (2020). Board Characteristics and Integrated Reporting Quality: An Agency Theory Perspective. Corporate Social Responsibility and Environmental Management, (2), 1152-1163.
  • Wang, M.C. (2017). The Relationship Between Firm Characteristics and the Disclosure of Sustainability Reporting. Sustainability, MDPI, 9(4), 1-14.
There are 51 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Cilt:4 Sayı:10
Authors

Mustafa Kevser 0000-0003-0586-1662

Mesut Doğan 0000-0001-6879-1361

Publication Date December 31, 2020
Published in Issue Year 2020 Volume: 4 Issue: 10

Cite

APA Kevser, M., & Doğan, M. (2020). Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma. Bankacılık Ve Sermaye Piyasası Araştırmaları Dergisi, 4(10), 39-54.
AMA Kevser M, Doğan M. Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi. December 2020;4(10):39-54.
Chicago Kevser, Mustafa, and Mesut Doğan. “Yönetim Kurulu Yapısı Ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma”. Bankacılık Ve Sermaye Piyasası Araştırmaları Dergisi 4, no. 10 (December 2020): 39-54.
EndNote Kevser M, Doğan M (December 1, 2020) Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi 4 10 39–54.
IEEE M. Kevser and M. Doğan, “Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma”, Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi, vol. 4, no. 10, pp. 39–54, 2020.
ISNAD Kevser, Mustafa - Doğan, Mesut. “Yönetim Kurulu Yapısı Ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma”. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi 4/10 (December 2020), 39-54.
JAMA Kevser M, Doğan M. Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi. 2020;4:39–54.
MLA Kevser, Mustafa and Mesut Doğan. “Yönetim Kurulu Yapısı Ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma”. Bankacılık Ve Sermaye Piyasası Araştırmaları Dergisi, vol. 4, no. 10, 2020, pp. 39-54.
Vancouver Kevser M, Doğan M. Yönetim Kurulu Yapısı ve Sürdürülebilirlik Raporu Uyumu: Türk Bankacılık Sektörü Üzerine Bir Araştırma. Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi. 2020;4(10):39-54.