Araştırma Makalesi
BibTex RIS Kaynak Göster

ENTEGRE RAPORLAMA KILAVUZ İLKELERİNE BAĞLILIK SEVİYESİNİN DEĞERLENDİRİLMESİ: FİNANSAL HİZMET SEKTÖRÜNDE BİR ARAŞTIRMA

Yıl 2021, Cilt: 8 Sayı: 3, 1600 - 1621, 30.11.2021
https://doi.org/10.30798/makuiibf.911804

Öz

Bu çalışma entegre raporlama girişimini benimsemiş, finansal hizmet sektöründe faaliyet gösteren şirketlerin entegre raporlama kılavuz ilkelerine bağlılık seviyesini analiz etmek amacıyla yapılmıştır. Bu kapsamda finansal hizmet sektöründe faaliyet gösteren işletmelerin yayınladıkları entegre raporlar, entegre raporun kılavuz ilkelerine göre değerlendirilerek Maxqda2020 programı ile içerik analizine tabi tutulmuştur. Bu sayede kılavuz ilkelere bağlılık düzeyi, hangi ilkelerin ne sıklıkla kullanıldığı, finansal hizmet sektöründe faaliyet gösteren işletmelerin entegre raporlamadaki genel eğilimleri belirlenerek entegre rapor uyum skorları oluşturulmuştur. Oluşan entegre rapor uyum skorları ile karlılık oranları arasında ilişki araştırılmıştır.

Kaynakça

  • Atkins, J. ve Maroun, W. (2015). Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors. Meditari Accountancy Research, 23(2), 197–221.
  • Barnabè, F., Giorgino, M. C. ve Kunc, M. (2019). Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective. Journal of Management and Governance, 23(2), 537-575.
  • Beattie, V., McInnes B. ve Fearnley, S. 2004. A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes. Accounting Forum, 28(3), 205–236.
  • Cohen, J. R., Holder-Webb L. L., Nath, L. ve Wood, D. 2012. Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability. Accounting Horizons, 26(1), 65–90.
  • Dumay, J. ve Dai, T. (2017). "Integrated thinking as a cultural control?" Meditari Accountancy Research, 25(4), 574–604.
  • Higgins, C., Stubbs, W. ve Love, T. (2014). Walking the talk(s): Organisational narratives of integrated reporting. Accounting, Auditing and Accountability Journal, 27(7), 1090–1119.
  • IIRC. (2013). International Integrated Reporting Framework.
  • Öztürk, S. (2019). Geleceğin Kurumsal Raporlama Yaklaşımı Olarak Entegre Raporlama: Garanti Bankası Örneği. Muhasebe ve Finansman Dergisi, 510443(81), 1–20.
  • Pistoni, A., Songini, L., ve Bavagnoli, F. (2018). Integrated Reporting Quality : An Empirical Analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489–507.
  • Ruiz-Lozano, M. ve Tirado-Valencia, P. (2016). Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. Revista de Contabilidad-Spanish Accounting Review, 19(2), 252–260.
  • Tabachnick, B.G. and Fidell, L.S. (2019). Using Multivariate Statistics (seventh ed.) Pearson, Boston. 67-68.
  • Yüksel, F. (2017). Entegre Raporlama, Finansal ve Finansal Olmayan Bilgilerin Entegrasyonu, Bursa. Ekin yayınevi.
  • Yüksel, F. ve Aracı, H. (2017). Entegre Raporlama, Türk İşletmelerinin Entegre Raporlamaya Bakışı Üzerine Bir Araştırma. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(24), 741–757.
  • Vitolla, F., Salvi, A., Raimo, N., Petruzzella, F. ve Rubino, M. (2020). The impact on the cost of equity capital in the effects of integrated reporting quality. Business Strategy and the Environment, 29(2), 519–529.
  • Zappettini, F. ve Unerman, J. (2016). ‘Mixing’ and ‘Bending’: The recontextualisation of discourses of sustainability in integrated reporting. Discourse and Communication, 10(5), 521-542.

EVALUATION OF THE LEVEL OF COMMITMENT TO THE INTEGRATED REPORTING GUIDELINES: A STUDY IN THE FINANCIAL SERVICE SECTOR

Yıl 2021, Cilt: 8 Sayı: 3, 1600 - 1621, 30.11.2021
https://doi.org/10.30798/makuiibf.911804

Öz

This study was carried out to analyze the level of adherence to integrated reporting guidance principles of companies operating in the financial services sector, which have been integrated reporting initiative. In this context, integrated reports published by businesses operating in the financial services sector were evaluated according to the guidelines of the integrated report and content analysis was carried out and integrated report compliance scores were established. In this way, the level of adherence to the guidelines, how often the principles are used, the general trends of enterprises operating in the financial services sector in integrated reporting are determined and the relationship of integrated compliance scores with profitability ratios is examined

Kaynakça

  • Atkins, J. ve Maroun, W. (2015). Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors. Meditari Accountancy Research, 23(2), 197–221.
  • Barnabè, F., Giorgino, M. C. ve Kunc, M. (2019). Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective. Journal of Management and Governance, 23(2), 537-575.
  • Beattie, V., McInnes B. ve Fearnley, S. 2004. A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes. Accounting Forum, 28(3), 205–236.
  • Cohen, J. R., Holder-Webb L. L., Nath, L. ve Wood, D. 2012. Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability. Accounting Horizons, 26(1), 65–90.
  • Dumay, J. ve Dai, T. (2017). "Integrated thinking as a cultural control?" Meditari Accountancy Research, 25(4), 574–604.
  • Higgins, C., Stubbs, W. ve Love, T. (2014). Walking the talk(s): Organisational narratives of integrated reporting. Accounting, Auditing and Accountability Journal, 27(7), 1090–1119.
  • IIRC. (2013). International Integrated Reporting Framework.
  • Öztürk, S. (2019). Geleceğin Kurumsal Raporlama Yaklaşımı Olarak Entegre Raporlama: Garanti Bankası Örneği. Muhasebe ve Finansman Dergisi, 510443(81), 1–20.
  • Pistoni, A., Songini, L., ve Bavagnoli, F. (2018). Integrated Reporting Quality : An Empirical Analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489–507.
  • Ruiz-Lozano, M. ve Tirado-Valencia, P. (2016). Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. Revista de Contabilidad-Spanish Accounting Review, 19(2), 252–260.
  • Tabachnick, B.G. and Fidell, L.S. (2019). Using Multivariate Statistics (seventh ed.) Pearson, Boston. 67-68.
  • Yüksel, F. (2017). Entegre Raporlama, Finansal ve Finansal Olmayan Bilgilerin Entegrasyonu, Bursa. Ekin yayınevi.
  • Yüksel, F. ve Aracı, H. (2017). Entegre Raporlama, Türk İşletmelerinin Entegre Raporlamaya Bakışı Üzerine Bir Araştırma. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(24), 741–757.
  • Vitolla, F., Salvi, A., Raimo, N., Petruzzella, F. ve Rubino, M. (2020). The impact on the cost of equity capital in the effects of integrated reporting quality. Business Strategy and the Environment, 29(2), 519–529.
  • Zappettini, F. ve Unerman, J. (2016). ‘Mixing’ and ‘Bending’: The recontextualisation of discourses of sustainability in integrated reporting. Discourse and Communication, 10(5), 521-542.
Toplam 15 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

İpeksu Özbaş 0000-0002-7467-7546

Osman Tuğay 0000-0001-8733-7471

Yayımlanma Tarihi 30 Kasım 2021
Gönderilme Tarihi 8 Nisan 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 8 Sayı: 3

Kaynak Göster

APA Özbaş, İ., & Tuğay, O. (2021). ENTEGRE RAPORLAMA KILAVUZ İLKELERİNE BAĞLILIK SEVİYESİNİN DEĞERLENDİRİLMESİ: FİNANSAL HİZMET SEKTÖRÜNDE BİR ARAŞTIRMA. Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty, 8(3), 1600-1621. https://doi.org/10.30798/makuiibf.911804