TY  - JOUR
T1  - TÜRKİYE’DE ÖZEL VE KAMU SERMAYELİ BANKALARIN ENTEGRE RAPOR KALİTELERİNİN KARŞILAŞTIRMALI ANALİZİ
TT  - COMPARATIVE ANALYSIS OF INTEGRATED REPORTING QUALITY OF PRIVATE AND PUBLIC BANKS IN TURKIYE
AU  - Dereköy, Feyza
AU  - Baytören, Esra
PY  - 2025
DA  - September
Y2  - 2025
DO  - 10.31460/mbdd.1584294
JF  - Muhasebe Bilim Dünyası Dergisi
JO  - MODAV-MBDD
PB  - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı
WT  - DergiPark
SN  - 2564-7164
SP  - 152
EP  - 180
VL  - 27
IS  - 3
LA  - tr
AB  - 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.
KW  - Entegre Raporlama
KW  - Entegre Raporlama Kalitesi
KW  - Özel ve Kamu Sermayeli Bankalar
KW  - TOPSIS
N2  - 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.
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UR  - https://doi.org/10.31460/mbdd.1584294
L1  - https://dergipark.org.tr/tr/download/article-file/4362134
ER  -