TÜRKİYE’DE ÖZEL VE KAMU SERMAYELİ BANKALARIN ENTEGRE RAPOR KALİTELERİNİN KARŞILAŞTIRMALI ANALİZİ

Year 2025, Volume: 27 Issue: 3, 152 - 180, 30.09.2025

Feyza Dereköy , Esra Baytören

https://doi.org/10.31460/mbdd.1584294

Abstract

Bu çalışmanın amacı, Türkiye’de 2020-2022 yılları arasında faaliyet gösteren özel ve kamu sermayeli bankaların entegre rapor kalitelerinin karşılaştırılmasıdır. Çalışmada, beş özel ve dört kamu sermayeli bankanın, entegre raporlarının, entegre rapor kalite puanları, Cooray ve diğerleri (2020) tarafından geliştirilen “Entegre Rapor Kalitesi Endeksi” kullanılarak belirlenmiştir. Bankaların raporlama kaliteleri, TOPSIS yöntemi kullanılarak analiz edilmiştir. Daha sonra özel ve kamu sermayeli bankaların entegre raporlama puanları, Mann-Withney U testi kullanılarak karşılaştırılmıştır. Çalışmanın sonuçlarına göre, özel ve kamu sermayeli bankaların entegre raporlama kaliteleri arasında anlamlı bir fark olduğu ve özel bankalara ait entegre raporların, kamu bankalarına göre daha yüksek raporlama kalitesine sahip oldukları tespit edilmiştir.

Keywords

Entegre Raporlama , Entegre Raporlama Kalitesi , Özel ve Kamu Sermayeli Bankalar , TOPSIS

COMPARATIVE ANALYSIS OF INTEGRATED REPORTING QUALITY OF PRIVATE AND PUBLIC BANKS IN TURKIYE

Abstract

The aim of this study is to compare the quality of integrated reports of private and public banks operating in Turkiye between 2020 and 2022. The integrated reporting quality scores of five private and four public bankswere measured by the “Integrated Reporting Quality Index” developed by Cooray et al. (2020) and were analyzed using the TOPSIS method. Then, the scores of private and public banks were compared using the Mann- Whitney U test. The results show that the integrated reports of private banks have a significantly higher reporting quality than those of public banks.

Keywords

Integrated Reporting , Integrated Reporting Quality , Private and Public Banks , TOPSIS

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