Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama

Yıl 2021, Sayı: 92, 61 - 72, 04.10.2021

Şerife Önder , İlknur Çelik

https://doi.org/10.25095/mufad.949557

Cited By: 3

Öz

Finansal bilgilerin raporlanması ile başlayan kurumsal raporlama süreci, sosyal ve çevresel raporların
da eklenmesiyle sürdürülebilirlik raporlaması olarak devam etmiştir. Finansal raporlamanın eksikliklerini
gidermek amacıyla geliştirilen sürdürülebilirlik raporlamasının zaman içinde bazı eksiklikler içerdiği tespit
edilmiş ve bunun çözümü için de son yıllarda entegre raporlama kavramı ortaya çıkmıştır. Entegre raporlama
finansal ve finansal olmayan bilgilerin tek bir raporda birleştirmesini içeren, yenilikçi bir raporlama türüdür.
Bu çalışmanın amacı, entegre raporlamanın firma karlılığına bir etkisinin bulunup bulunmadığının tespit
edilmesidir. Çalışmada entegre rapor hazırlayan ve Borsa İstanbul’da işlem gören bankacılık ve çimento
sektöründe yer alan 29 firmanın 2016-2019 yılları arasındaki 116 firma/yıl verisi kullanılmıştır. Panel veri
yöntemi ile yapılan analiz sonucunda entegre raporlamanın düşük de olsa firmaların karlılığı arttıran bir etken
olduğu tespit edilmiştir.

Anahtar Kelimeler

Entegre Raporlama, Karlılık, Borsa İstanbul (BİST), Panel Veri Analizi

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