RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING

Neylan Kaya

doi:10.17261/Pressacademia.2025.1975

RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING

Abstract

Purpose-Non-financial information disclosures regarding companies' sustainability efforts are in the spotlight. Therefore, companies are turning to environmental and social activities rather than the traditional approach focused on making profits. In this context, it is important to disclose non-financial information in a transparent manner as well as financial information. The study is conducted to determine whether corporate governance (CG) qualities and firm performance affect the disclosure of non-financial information. Methodology- Within the scope of the study, a sample is created using data from 443 companies in European countries. In the study, panel data analysis is applied to the sample created for the years 2016–2020. Findings- Study findings show the impact of financial performance (FP) and firm size on non-financial information disclosures. In addition, study findings reveal that corporate governance qualities also positively affect the disclosure of non-financial information. In this sense, it is seen that characteristics such as board size and having independent members contribute to greater disclosure of environmental information. Conclusion- The study shows that companies that are large, have CG, or have high FP may be more focused on environmental activities and may disclose more non-financial information

Keywords

References

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Details

Primary Language

English

Subjects

Finance, Finance and Investment (Other), Business Administration

Journal Section

Research Article

Authors

Neylan Kaya ^*
0000-0003-2645-3246
Türkiye

Publication Date

July 30, 2025

Submission Date

November 10, 2024

Acceptance Date

April 9, 2025

Published in Issue

Year 2025 Volume: 14 Number: 1

DOI

https://doi.org/10.17261/Pressacademia.2025.1975

IZ

https://izlik.org/JA74JR98RK

Cite

RIS / Bibtex

APA

Kaya, N. (2025). RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. Journal of Business Economics and Finance, 14(1), 25-33. https://doi.org/10.17261/Pressacademia.2025.1975

AMA

1.Kaya N. RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. JBEF. 2025;14(1):25-33. doi:10.17261/Pressacademia.2025.1975

Chicago

Kaya, Neylan. 2025. “RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING”. Journal of Business Economics and Finance 14 (1): 25-33. https://doi.org/10.17261/Pressacademia.2025.1975.

EndNote

Kaya N (July 1, 2025) RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. Journal of Business Economics and Finance 14 1 25–33.

IEEE

[1]N. Kaya, “RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING”, JBEF, vol. 14, no. 1, pp. 25–33, July 2025, doi: 10.17261/Pressacademia.2025.1975.

ISNAD

Kaya, Neylan. “RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING”. Journal of Business Economics and Finance 14/1 (July 1, 2025): 25-33. https://doi.org/10.17261/Pressacademia.2025.1975.

JAMA

1.Kaya N. RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. JBEF. 2025;14:25–33.

MLA

Kaya, Neylan. “RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING”. Journal of Business Economics and Finance, vol. 14, no. 1, July 2025, pp. 25-33, doi:10.17261/Pressacademia.2025.1975.

Vancouver

1.Neylan Kaya. RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. JBEF. 2025 Jul. 1;14(1):25-33. doi:10.17261/Pressacademia.2025.1975