BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA

Emin Zeytinoğlu; Nasıf Özkan

doi:10.46737/emid.1178097

TR EN

BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA

Abstract

Bu çalışmanın amacı, Borsa İstanbul 100 endeksinde bulunan şirketlerin yayımladığı faaliyet raporlarının okunabilirliğini ölçerek farklı finansal performansa sahip şirketler arasında okunabilirlik düzeyi açısından anlamlı bir farkın olup olmadığını değerlendirmektir. Bu kapsamda 2020 ve 2021 yıllarına ait faaliyet raporlarının okunabilirliği Ateşman Okunabilirlik İndeksi yardımı ile incelenmiştir. Çalışmada ek olarak finansal performansı yüksek şirketler ile finansal performansı düşük şirketlerin okunabilirlik puanları arasında istatistiksel olarak anlamlı bir farklılık olup olmadığı bağımsız örneklem t testi yoluyla analiz edilmiştir. Çalışma sonucunda her iki yıl için de faaliyet raporlarının genel olarak zor okunabilirlik derecesine sahip olduğu ve okunabilirlik puanı açısından performansı düşük şirketler ile yüksek şirketler arasında istatistiksel olarak anlamlı bir farklılık tespit edilmiştir. Çalışmada ek olarak gizleme hipotezinin varlığını destekleyecek bir kanıta da ulaşılamamıştır. Yapılan araştırma kapsamında hem faaliyet raporlarının okunabilirlik düzeyleri tespit edilerek hem de gizleme hipotezinin varlığı incelenerek literatüre katkıda bulunulmuştur.

Keywords

Okunabilirlik, Faaliyet Raporu, Gizleme Hipotezi, Finansal Performans

READABILITY OF ANNUAL REPORTS OF COMPANIES LISTED IN BORSA ISTANBUL: A COMPARISON WITHIN THE FINANCIAL PERFORMANCE FRAMEWORK

Abstract

This study is intended to measure the readability of annual reports published by companies in the Borsa Istanbul 100 Index and evaluate whether there is a significant difference in readability between companies varying in financial performance. To this end, the readability of the annual reports from the years 2020 and 2021 was examined using Ateşman’s Readability Index. The study also used the independent sample t-test to analyze whether or not there is a statistically significant difference in the readability scores between companies with high financial performance and those with low financial performance. As the result, it was found that the annual reports were generally hard to read in both years and there was a statistically significant difference in the readability score between low and high-performance companies. Nor was any evidence found to support the presence of the obfuscation hypothesis. The study contributes to the literature both by identifying the annual report readability scores and exploring the presence of the obfuscation hypothesis.

Keywords

Readability, Annual Report, Obfuscation Hypothesis, Financial Performance

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Research Article

Authors

Emin Zeytinoğlu ^*
0000-0002-4211-8985
Türkiye

Nasıf Özkan
0000-0003-2612-6368
Türkiye

Publication Date

December 31, 2022

Submission Date

September 21, 2022

Acceptance Date

December 12, 2022

Published in Issue

Year 2022 Volume: 5 Number: 2

DOI

https://doi.org/10.46737/emid.1178097

IZ

https://izlik.org/JA89LE53YZ

APA

Zeytinoğlu, E., & Özkan, N. (2022). BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA. Ekonomi Maliye İşletme Dergisi, 5(2), 262-274. https://doi.org/10.46737/emid.1178097

AMA

1.Zeytinoğlu E, Özkan N. BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA. Ekonomi Maliye İşletme Dergisi. 2022;5(2):262-274. doi:10.46737/emid.1178097

Chicago

Zeytinoğlu, Emin, and Nasıf Özkan. 2022. “BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA”. Ekonomi Maliye İşletme Dergisi 5 (2): 262-74. https://doi.org/10.46737/emid.1178097.

EndNote

Zeytinoğlu E, Özkan N (December 1, 2022) BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA. Ekonomi Maliye İşletme Dergisi 5 2 262–274.

IEEE

[1]E. Zeytinoğlu and N. Özkan, “BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA”, Ekonomi Maliye İşletme Dergisi, vol. 5, no. 2, pp. 262–274, Dec. 2022, doi: 10.46737/emid.1178097.

ISNAD

Zeytinoğlu, Emin - Özkan, Nasıf. “BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA”. Ekonomi Maliye İşletme Dergisi 5/2 (December 1, 2022): 262-274. https://doi.org/10.46737/emid.1178097.

JAMA

1.Zeytinoğlu E, Özkan N. BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA. Ekonomi Maliye İşletme Dergisi. 2022;5:262–274.

MLA

Zeytinoğlu, Emin, and Nasıf Özkan. “BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA”. Ekonomi Maliye İşletme Dergisi, vol. 5, no. 2, Dec. 2022, pp. 262-74, doi:10.46737/emid.1178097.

Vancouver

1.Emin Zeytinoğlu, Nasıf Özkan. BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA. Ekonomi Maliye İşletme Dergisi. 2022 Dec. 1;5(2):262-74. doi:10.46737/emid.1178097

BORSA İSTANBUL’DAKİ ŞİRKETLERİN FAALİYET RAPORLARININ OKUNABİLİRLİĞİ: FİNANSAL PERFORMANS KAPSAMINDA BİR KARŞILAŞTIRMA

Abstract

Keywords

READABILITY OF ANNUAL REPORTS OF COMPANIES LISTED IN BORSA ISTANBUL: A COMPARISON WITHIN THE FINANCIAL PERFORMANCE FRAMEWORK

Abstract

Keywords

References

Details

Primary Language

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Published in Issue

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