Araştırma Makalesi
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FİNANSAL OLMAYAN BİLGİLERİN KAMUYA AÇIKLANMASINDA YÖNETİM KURULU YAPISININ ROLÜ: GELİŞMEKTE OLAN ÜLKELER ÖRNEĞİ

Yıl 2023, , 97 - 116, 10.05.2023
https://doi.org/10.55322/mdbakis.1170341

Öz

Günümüzde işletmeler, finansal bilgilerinin yanı sıra finansal olmayan bilgilerini de paydaşlarına (kamuoyuna) sunarak piyasalardaki etkinliklerini artırmayı hedeflemektedirler. İşletmelerin paydaşlarına sunabileceği ve finansal olmayan başlıca bilgiler çevresel, sosyal ve kurumsal yönetim (ESG) olmak üzere 3 bileşenden oluşmaktadır. Çalışmanın amacı gelişmekte olan ülkeler özelinde işletmelerin yönetim kurulu yapılarının (yönetim kurulu büyüklüğü, yönetim kurulundaki kadın üye oranı, yönetim kurulundaki bağımsız üye oranı ve CEO’ların aynı zamanda yönetim kurulu üyesi olup olmadığı) ESG ve bileşenleri (çevresel, sosyal ve kurumsal yönetim) bakımından kamuyu aydınlatma skorlarına olan etkilerini Morgan Stanley Capital International (MSCI)’ın gelişmekte olan ülkeler sınıflandırmasından hareket ederek irdelemektir. Bu amaçla 21 ülkeden 842 işletmenin 2010-2019 yılları arasındaki toplam 4.973 firma-yıllık veri seti kullanılmış ve panel regresyon analizi yapılmıştır. Buna göre; işletmelerin yönetim kurulu büyüklüğünün, yönetim kurulunda yer alan kadın üye sayısının toplam üye sayısına oranının, yönetim kurulunda yer alan bağımsız üye sayısının toplam üye sayısına oranının ve CEO ve yönetim kurulu başkanı görevlerinin aynı kişi tarafından üstlenilmesinin işletmelerin finansal olmayan bilgiler kapsamında kamuyu aydınlatma düzeyi üzerinde anlamlı etkisi olduğunu göstermektedir. Bu da işletmelerin yönetim kurulu yapısının, finansal olmayan bilgi raporlama davranışını açıklanmasında anlamlı bir faktör olduğunu doğrulamaktadır.

Kaynakça

  • Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of Intellectual Capital, 11(4), 504-518.
  • Alabdullah, T. T. Y., Ahmed, E. R., & Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?. Journal of Accounting Science, 3(2), 121-135. https://doi.org/10.21070/jas.v3i2.2810
  • Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17(1), 187-216.
  • Alves, S. (2014). The effect of board independence on the earnings quality: Evidence from Portuguese listed companies. Australasian Accounting, Business and Finance Journal, 8(3), 23-44.
  • Bouslah, K., Kryzanowski, L., & M’zali, B. (2013). The impact of the dimensions of social performance on firm risk. Journal of Banking & Finance, 37(4), 1258-1273.
  • Cerbioni, F., & Parbonetti, A. (2007). Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies. European Accounting Review, 16(4), 791-826.
  • Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93-109.
  • Chen, L., Han, M., Li, Y., Megginson, W. L., & Zhang, H. (2022). Foreign ownership and corporate excess perks. Journal of International Business Studies, 53(1), 72-93.
  • Claessens, S., & Yurtoglu, B. B. (2013). Corporate governance in emerging markets: A survey. Emerging Markets Review, 15, 1–33. https://doi.org/10.1016/j.ememar.2012.03.002
  • De Silva, O., & Hewage, Y. M. (2022). The impact of board size and audit committee characteristics on firm’s financial performance: evidence from licensed commercial banks in sri lanka. Global Journal of Accounting and Economy Research, 3(1), 5–34. https://doi.org/10.46791/gjaer.2022.v03i01.02
  • Disli, M., Yilmaz, M. K., & Mohamed, F. F. M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Accounting, Management and Policy Journal.
  • Dravis, B. H. The Role of Independent Directors After Sarbanes-Oxley, 2007, ABA Publications.
  • Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22(4), 325-345. Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288-307.
  • Fama, E. F., ve Jensen, M. C. (1983). Separation of ownership and control, The Journal of Law and Economics, 2(26), 301-325
  • Fahad, P., & Rahman, P. M. (2020). Impact of corporate governance on CSR disclosure. International Journal of Disclosure and Governance, 17(2), 155-167.
  • Fondas, N., & Sassalos, S. (2000). A different voice in the boardroom: How the presence of women directors affects board influence over management. Global focus, 12(2), 13-22.
  • Gujarati, D. N., & Porter, D. (2009). Basic Econometrics. In (4 th ed.). New York: Mc Graw-Hill.
  • Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance: The international journal of business in society.
  • Gul, F. A., & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351-379.
  • Izraeli, D. (2000). The paradox of affirmative action for women directors in Israel. In Women on corporate boards of directors (pp. 75-96). Springer, Dordrecht.
  • Jensen, M.C. (1993) The modern industrial revolution, exit the failure of internal control systems. Journal of Finance, 48(3), 831-880. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
  • Jiraporn, P., Jiraporn, N., Boeprasert, A., & Chang, K. (2014). Does corporate social responsibility (CSR) improve credit ratings? Evidence from geographic identification. Financial Management, 43(3), 505-531.
  • Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655.
  • Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601-615.
  • Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53-72.
  • Khan, A., Muttakin, M. B., & Siddiqui, J. (2012). Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy. Journal of Business Ethics, 114(2), 207–223. https://doi.org/10.1007/s10551-012-1336-0
  • Klapper, L. F., & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of Corporate Finance, 10(5), 703-728.
  • Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(3), 182-198.
  • KPMG. (2020). The KPMG Survey of Sustainability Reporting 2020: The time has come. https://assets.kpmg/content/dam/kpmg/xx/pdf/2020/11/the-time-has-come.pdf
  • Lagasio, V., & Cucari, N. (2019). Corporate governance and environmental social governance disclosure: A meta‐analytical review. Corporate Social Responsibility and Environmental Management, 26(4), 701-711.
  • Liao, L., Lin, T. P., & Zhang, Y. (2018). Corporate board and corporate social responsibility assurance: Evidence from China. Journal of Business Ethics, 150(1), 211-225.
  • Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409-424.
  • Mak, Y. T., & Roush, M. L. (2000). Factors affecting the characteristics of boards of directors: An empirical study of New Zealand initial public offering firms. Journal of Business Research, 47(2), 147-159.
  • Oh, W. Y., Chang, Y. K., & Martynov, A. (2011). The effect of ownership structure on corporate social responsibility: Empirical evidence from Korea. Journal of business ethics, 104(2), 283-297.
  • Petra, S. T. (2005). Do outside independent directors strengthen corporate boards?. Corporate Governance: The International Journal of Business in Society, 5(1), 55–64.
  • Phua, M. S. H., & Ho, P. L. (2017). Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency? SHS Web of Conferences, 34, 05002. https://doi.org/10.1051/shsconf/20173405002
  • Ross, S. A. (1973). The economic theory of agency: The principal’s problem. The American Economic Review, 63(2), 134-139.
  • Qawqzeh, H. K., Endut, W. A., & Rashid, N. (2021). Board Components and Quality of Financial Reporting: Mediating Effect of Audit Quality. Journal of Contemporary Issues in Business and Government, 27(02), 178–190. https://doi.org/10.47750/cibg.2021.27.02.023
  • Said, R., Zainuddin, Y. H., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226.
  • Sadou, A., Alom, F. and Laluddin, H. (2017), "Corporate social responsibility disclosures in Malaysia: evidence from large companies", Social Responsibility Journal, 13(1), 177-202. https://doi.org/10.1108/SRJ-06-2016-0104
  • Schrieberg, D. (2017, February 8). U.S. Lags Way Behind Europe In Number Of Women In The Boardroom. Forbes. https://www.forbes.com/sites/davidschrieberg1/2017/02/08/women-in-the-boardroom-u-s-lags-way-behind-europe-report-shows/?sh=3a714f001f1a
  • Şeker, Y. (2020). Finansal Raporlama Kalitesi ile Çevresel Sosyal ve Kurumsal Yönetim (ESG) Performansı Arasındaki İlişkinin İncelenmesine Yönelik Uluslararası Bir Araştırma. Yayınlanmamış doktora tezi. İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
  • Şişmanoğlu, E., Karayiğit, D. T., & Karabınar, S. (2020). Vekalet Teorisi Kapsamında Ortaya Çıkan Vekalet Maliyetlerinin Muhasebesi Ve Raporlanması. Muhasebe ve Vergi Uygulamaları Dergisi, 13(3), 975–987. https://doi.org/10.29067/muvu.655159
  • Terjesen, S., Sealy, R., & Singh, V. (2009). Women directors on corporate boards: A review and research agenda. Corporate Governance: An International Review, 17(3), 320-337.
  • Torchia, M., & Calabro, A. (2016). Board of directors and financial transparency and disclosure. Evidence from Italy. Corporate Governance: An International Review, 16(3), 593-608.
  • Uddin, S., & Choudhury, J. (2008). Rationality, traditionalism and the state of corporate governance mechanisms: Illustration from less-developed country. Accounting, Auditing & Accountability Journal, 21(7), 1026–1051.
  • Uwuigbe, U., Felix, E. D., Uwuigbe, O. R., Teddy, O., & Falola, I. (2018). Corporate governance and quality of financial statements: a study of listed Nigerian banks. Banks & Bank Systems, 13 (3), 12-23.
  • Voinea, C. L., Rauf, F., Naveed, K., & Fratostiteanu, C. (2022). The Impact of CEO Duality and Financial Performance on CSR Disclosure: Empirical Evidence from State-Owned Enterprises in China. Journal of Risk and Financial Management, 15(1), 37.
  • Weerasinghe, W. A. N. C. M., & Ajward, R. (2017). Issues of corporate governance practices in Sri Lanka: perceptions of professionals. CA Journal of Applied Research, 1(1), 1–19.
  • Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of management, 15(2), 291-334.

THE ROLE OF BOARD OF DIRECTORS ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE (ESG): EVIDENCE FROM EMERGING MARKETS

Yıl 2023, , 97 - 116, 10.05.2023
https://doi.org/10.55322/mdbakis.1170341

Öz

Companies aim to improve their efficiency in the markets by disclosing their non-financial information as well as their financial information to their stakeholders. Non-financial information consists of three components as environmental, social and governance (ESG) related disclosures. This study aims to investigate the effects of the board structures of companies (such as board size, board gender diversity, ratio of independent members in the board of directors, and whether CEO is also the chairman of the board of directors) on their disclosure scores in terms of both ESG and its components (environmental, social and corporate governance) in developing countries context. Morgan Stanley Capital International (MSCI) classification is followed in the study to determine sample countries. The sample of the study consists of 4,973 firm-year observations of 842 unique companies from 21 countries between the years 2010-2019 and panel regression analysis is utilized. Findings show that board size, gender diversity, board independence, and CEO duality are significant factors in explaining companies’ non-financial information disclosure scores. These findings also suggest that companies’ board structure has significant impact on their non-financial information disclosure policy.

Kaynakça

  • Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of Intellectual Capital, 11(4), 504-518.
  • Alabdullah, T. T. Y., Ahmed, E. R., & Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?. Journal of Accounting Science, 3(2), 121-135. https://doi.org/10.21070/jas.v3i2.2810
  • Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17(1), 187-216.
  • Alves, S. (2014). The effect of board independence on the earnings quality: Evidence from Portuguese listed companies. Australasian Accounting, Business and Finance Journal, 8(3), 23-44.
  • Bouslah, K., Kryzanowski, L., & M’zali, B. (2013). The impact of the dimensions of social performance on firm risk. Journal of Banking & Finance, 37(4), 1258-1273.
  • Cerbioni, F., & Parbonetti, A. (2007). Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies. European Accounting Review, 16(4), 791-826.
  • Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93-109.
  • Chen, L., Han, M., Li, Y., Megginson, W. L., & Zhang, H. (2022). Foreign ownership and corporate excess perks. Journal of International Business Studies, 53(1), 72-93.
  • Claessens, S., & Yurtoglu, B. B. (2013). Corporate governance in emerging markets: A survey. Emerging Markets Review, 15, 1–33. https://doi.org/10.1016/j.ememar.2012.03.002
  • De Silva, O., & Hewage, Y. M. (2022). The impact of board size and audit committee characteristics on firm’s financial performance: evidence from licensed commercial banks in sri lanka. Global Journal of Accounting and Economy Research, 3(1), 5–34. https://doi.org/10.46791/gjaer.2022.v03i01.02
  • Disli, M., Yilmaz, M. K., & Mohamed, F. F. M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Accounting, Management and Policy Journal.
  • Dravis, B. H. The Role of Independent Directors After Sarbanes-Oxley, 2007, ABA Publications.
  • Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22(4), 325-345. Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288-307.
  • Fama, E. F., ve Jensen, M. C. (1983). Separation of ownership and control, The Journal of Law and Economics, 2(26), 301-325
  • Fahad, P., & Rahman, P. M. (2020). Impact of corporate governance on CSR disclosure. International Journal of Disclosure and Governance, 17(2), 155-167.
  • Fondas, N., & Sassalos, S. (2000). A different voice in the boardroom: How the presence of women directors affects board influence over management. Global focus, 12(2), 13-22.
  • Gujarati, D. N., & Porter, D. (2009). Basic Econometrics. In (4 th ed.). New York: Mc Graw-Hill.
  • Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance: The international journal of business in society.
  • Gul, F. A., & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351-379.
  • Izraeli, D. (2000). The paradox of affirmative action for women directors in Israel. In Women on corporate boards of directors (pp. 75-96). Springer, Dordrecht.
  • Jensen, M.C. (1993) The modern industrial revolution, exit the failure of internal control systems. Journal of Finance, 48(3), 831-880. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
  • Jiraporn, P., Jiraporn, N., Boeprasert, A., & Chang, K. (2014). Does corporate social responsibility (CSR) improve credit ratings? Evidence from geographic identification. Financial Management, 43(3), 505-531.
  • Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655.
  • Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601-615.
  • Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53-72.
  • Khan, A., Muttakin, M. B., & Siddiqui, J. (2012). Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy. Journal of Business Ethics, 114(2), 207–223. https://doi.org/10.1007/s10551-012-1336-0
  • Klapper, L. F., & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of Corporate Finance, 10(5), 703-728.
  • Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(3), 182-198.
  • KPMG. (2020). The KPMG Survey of Sustainability Reporting 2020: The time has come. https://assets.kpmg/content/dam/kpmg/xx/pdf/2020/11/the-time-has-come.pdf
  • Lagasio, V., & Cucari, N. (2019). Corporate governance and environmental social governance disclosure: A meta‐analytical review. Corporate Social Responsibility and Environmental Management, 26(4), 701-711.
  • Liao, L., Lin, T. P., & Zhang, Y. (2018). Corporate board and corporate social responsibility assurance: Evidence from China. Journal of Business Ethics, 150(1), 211-225.
  • Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409-424.
  • Mak, Y. T., & Roush, M. L. (2000). Factors affecting the characteristics of boards of directors: An empirical study of New Zealand initial public offering firms. Journal of Business Research, 47(2), 147-159.
  • Oh, W. Y., Chang, Y. K., & Martynov, A. (2011). The effect of ownership structure on corporate social responsibility: Empirical evidence from Korea. Journal of business ethics, 104(2), 283-297.
  • Petra, S. T. (2005). Do outside independent directors strengthen corporate boards?. Corporate Governance: The International Journal of Business in Society, 5(1), 55–64.
  • Phua, M. S. H., & Ho, P. L. (2017). Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency? SHS Web of Conferences, 34, 05002. https://doi.org/10.1051/shsconf/20173405002
  • Ross, S. A. (1973). The economic theory of agency: The principal’s problem. The American Economic Review, 63(2), 134-139.
  • Qawqzeh, H. K., Endut, W. A., & Rashid, N. (2021). Board Components and Quality of Financial Reporting: Mediating Effect of Audit Quality. Journal of Contemporary Issues in Business and Government, 27(02), 178–190. https://doi.org/10.47750/cibg.2021.27.02.023
  • Said, R., Zainuddin, Y. H., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226.
  • Sadou, A., Alom, F. and Laluddin, H. (2017), "Corporate social responsibility disclosures in Malaysia: evidence from large companies", Social Responsibility Journal, 13(1), 177-202. https://doi.org/10.1108/SRJ-06-2016-0104
  • Schrieberg, D. (2017, February 8). U.S. Lags Way Behind Europe In Number Of Women In The Boardroom. Forbes. https://www.forbes.com/sites/davidschrieberg1/2017/02/08/women-in-the-boardroom-u-s-lags-way-behind-europe-report-shows/?sh=3a714f001f1a
  • Şeker, Y. (2020). Finansal Raporlama Kalitesi ile Çevresel Sosyal ve Kurumsal Yönetim (ESG) Performansı Arasındaki İlişkinin İncelenmesine Yönelik Uluslararası Bir Araştırma. Yayınlanmamış doktora tezi. İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
  • Şişmanoğlu, E., Karayiğit, D. T., & Karabınar, S. (2020). Vekalet Teorisi Kapsamında Ortaya Çıkan Vekalet Maliyetlerinin Muhasebesi Ve Raporlanması. Muhasebe ve Vergi Uygulamaları Dergisi, 13(3), 975–987. https://doi.org/10.29067/muvu.655159
  • Terjesen, S., Sealy, R., & Singh, V. (2009). Women directors on corporate boards: A review and research agenda. Corporate Governance: An International Review, 17(3), 320-337.
  • Torchia, M., & Calabro, A. (2016). Board of directors and financial transparency and disclosure. Evidence from Italy. Corporate Governance: An International Review, 16(3), 593-608.
  • Uddin, S., & Choudhury, J. (2008). Rationality, traditionalism and the state of corporate governance mechanisms: Illustration from less-developed country. Accounting, Auditing & Accountability Journal, 21(7), 1026–1051.
  • Uwuigbe, U., Felix, E. D., Uwuigbe, O. R., Teddy, O., & Falola, I. (2018). Corporate governance and quality of financial statements: a study of listed Nigerian banks. Banks & Bank Systems, 13 (3), 12-23.
  • Voinea, C. L., Rauf, F., Naveed, K., & Fratostiteanu, C. (2022). The Impact of CEO Duality and Financial Performance on CSR Disclosure: Empirical Evidence from State-Owned Enterprises in China. Journal of Risk and Financial Management, 15(1), 37.
  • Weerasinghe, W. A. N. C. M., & Ajward, R. (2017). Issues of corporate governance practices in Sri Lanka: perceptions of professionals. CA Journal of Applied Research, 1(1), 1–19.
  • Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of management, 15(2), 291-334.
Toplam 50 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Hüseyin Temiz 0000-0003-0735-8884

Fevzi Serkan Özdemir 0000-0002-0641-6352

Yayımlanma Tarihi 10 Mayıs 2023
Gönderilme Tarihi 2 Eylül 2022
Kabul Tarihi 25 Ekim 2022
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Temiz, H., & Özdemir, F. S. (2023). FİNANSAL OLMAYAN BİLGİLERİN KAMUYA AÇIKLANMASINDA YÖNETİM KURULU YAPISININ ROLÜ: GELİŞMEKTE OLAN ÜLKELER ÖRNEĞİ. Muhasebe Ve Denetime Bakış, 23(69), 97-116. https://doi.org/10.55322/mdbakis.1170341