Faaliyet Raporlarının Okunabilirliği ile Marka Değeri Arasındaki İlişki

Yıl 2024, Cilt: 5 Sayı: 2, 133 - 150, 30.12.2024

Levent Çinko , Sıdıka Sibel Bayyiğit , Abdullah Kürşat Merter , Sedat Çerez , Gökhan Alataş

https://doi.org/10.54439/gupayad.1578174

Öz

Amaç: Bu çalışma, faaliyet raporlarının okunabilirliğinin marka değeri üzerindeki etkisini incelemektedir. Gereç ve Yöntem: Araştırmada, 2012-2021 yılları arasında Brand Finance tarafından yayımlanan "Türkiye'nin En Değerli 100 Markası" raporlarında yer alan finansal olmayan 40 şirketin verilerinden elde edilen 285 gözlem kullanılmıştır. Okunabilirlik, faaliyet raporlarının sayfa, kelime ve karakter sayılarının doğal logaritmalarının aralık standardizasyonu ile ölçülmüş; marka değeri ise Brand Finance verilerinin doğal logaritması alınarak hesaplanmıştır. Veri analizi için panel veri regresyon yöntemi kullanılmış ve Driscoll-Kraay dirençli standart hata tahmincisi uygulanarak model tahmin edilmiştir. Bulgular: Bulgular, faaliyet raporlarının okunabilirliğinin marka değeri üzerinde pozitif ve istatistiksel olarak anlamlı bir etkiye sahip olduğunu göstermektedir. Diğer bir ifadeyle, raporların daha sade ve anlaşılır hazırlanması, marka değerini artırmaktadır Sonuç: Bu bulgu, raporların daha karmaşık ve anlaşılması güç hale geldikçe şirketlerin marka değerinin azaldığını ortaya koymaktadır. Çalışma, kurumsal iletişim ve finansal raporlama literatürüne katkı sağlamakta ve şirketlere faaliyet raporlarının sade ve anlaşılır bir dilde hazırlanmasını önermektedir. Bu sayede, kurumsal iletişim stratejilerinin etkinliği artırılarak marka değeri yükseltilebilir.

Anahtar Kelimeler

İletişim, Kurumsal İletişim, Faaliyet Raporu, Okunabilirlik, Marka Değeri

Etik Beyan

Bu çalışma bilimsel araştırma ve yayın etiği izni gerektiren bir çalışma olmadığı için etik kurul onayı alınmamıştır.

Destekleyen Kurum

Bu çalışma için herhangi bir kurumdan destek alınmamıştır. Çalışma için gereken harcamalar yazarlar tarafından karşılanmıştır.

The Relationship Between the Readability of Financial Reports and Brand Value

Öz

Purpose: This study investigates the impact of the readability of financial reports on brand value. Material and Method: Covering the timeframe of 2012 to 2021, 285 observations were collected from 40 non-financial organizations featured in Brand Finance's "Turkey's Most Valuable 100 Brands" reports. Readability was measured through the interval standardization of the natural logarithms of the page, word, and character counts of the financial reports. The brand value was determined by employing the natural logarithm of Brand Finance's financial data. Panel data regression was employed for data analysis and Driscoll-Kraay robust standard error estimator was instrumentalized to predict the model. Findings: The results demonstrate that the readability of financial reports has a positive and significant impact on brand value. In other words, higher clarity and intelligibility increase the brand value. Results: The data demonstrates that as the complexity and obscurity of the report increase, the brand value of firms declines. The research enriches the corpus of knowledge regarding corporate communication and financial reporting, recommending that organizations should compose their financial reports in simple and intelligible language. Consequently, the effectiveness of business communication initiatives can be enhanced, thereby increasing brand value.

Anahtar Kelimeler

Communication, Corporate Communication, Financial Reporting, Legibility, Brand Value

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