Türkiye’de Yayınlanan Entegre Raporların Kalitesi ve Firma Değeri İlişkisi

Yıl 2022, Cilt: 24 Sayı: 42, 343 - 358, 27.06.2022

Mehmet Yücenurşen

Öz

Bu çalışmanın amacı, Türkiye’de yayınlanan entegre raporların kalitesi ve firma değeri arasındaki ilişkiyi ve bu ilişkinin firma özelliklerine göre sistematik olarak değişip değişmediğini incelemek olarak belirlenmiştir. Çalışmada, Türkiye’de 2016-2020 yılları arasında yayınlanan Entegre Raporlara ulaşılmış ve entegre raporlama skorları tespit edilmiştir. Bu bağlamda, elde edilen verilere tanımlayıcı istatistikler ile korelasyon analizi ve çoklu regresyon analizi uygulanmıştır. Elde edilen bulgular, entegre raporlama kalitesinin firma değeri üzerinde anlamlı ve pozitif bir etkisi olduğunu göstermektedir. Çalışma sonuçlarına göre, entegre raporların firmalara sağladığı faydasının maliyetinden daha yüksek olduğu ve entegre raporlamanın karmaşık işletim ve bilgi ortamına sahip firmalarda bilgi işlem maliyetlerini azalttığı görülmektedir. Ayrıca daha yüksek dış finansman ihtiyacı olan firmaların daha yüksek entegre rapor skorlarına sahip olduğu tespit edilmiştir.

Anahtar Kelimeler

Entegre Raporlama, Firma Değeri, Kurumsal Raporlama

The Relationship Between the Quality of The Integrated Reports Published in Turkey and The Firm Value

Öz

The aim of this study is to examine the relationship between the quality of integrated reports published in Turkey and firm value and whether this relationship changes systematically according to firm characteristics. In the study, Integrated Reports published in Turkey between 2016-2020 were reached and integrated reporting scores were determined. In this context, descriptive statistics, correlation analysis and multiple regression analysis were applied to the obtained data. The findings show that integrated reporting quality has a significant and positive effect on firm value. According to the results of the study, it is seen that the benefit of the integrated reports to the companies is higher than the cost and that the integrated reporting reduces the information processing costs in the companies with a complex operating and information environment. In addition, it has been determined that companies with higher external financing needs have higher integrated report scores.

Anahtar Kelimeler

Integrated Reporting, Firm Value, Corporate Reporting

Kaynakça

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