CORPORATE REPORTING ON THE INTERNET: AN INVESTIGATION ON TURKISH LISTED COMPANIES

Öz

The main purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting of Turkish companies. The sample of the study consists of 92 firms listed on the BIST-100 index at the end of 2011. In order to investigate the companies’ corporate reporting practices on the internet, corporate internet site of the companies for the year of 2012 were analyzed through content analysis. In addition to that, based on the literature review, size, industry type, profitability, leverage, ownership structure and corporate governance are considered as the independent variables that may influence the companies’ corporate reporting practices on the internet. According to result of the study, 97 percent of the companies listed on the BIST-100 index disclose a significant portion of information on their corporate internet site. Results of the analysis indicate that listing on corporate governance index and leverage affect the firms’ corporate reporting practices on the internet. However, size, industry type and ownership structure are the variables that its effect could be different as to content, design and total score of the corporate reporting on the internet

Anahtar Kelimeler

• Corporate internet reporting, corporate governance, internet, financial reporting, Borsa Istanbul

İNTERNETTE KURUMSAL RAPORLAMA: TÜRKİYE SERMAYE PİYASASINDA İŞLEM GÖREN ŞİRKETLER ÜZERİNDE BİR İNCELEME

Öz

Bu çalışmanın amacı; Türkiye’deki şirketlerin, internette kurumsal raporlama uygulamalarını etkileyen faktörleri incelemektir. Araştırmanın örneklemini, 2011 yılının sonu itibariyle BIST-100 (Borsa İstanbul-100) endeksinde yer alan 92 şirket oluşturmaktadır. Şirketlerin internette kurumsal raporlama uygulamalarının incelenebilmesi için, adı geçen firmaların kurumsal internet siteleri 2012 yılında içerik analizi yöntemi ile analiz edilmiştir. Ayrıca, literatür taramasına dayanarak, büyüklük, sektör, karlılık, kaldıraç, sahiplik yapısı ve kurumsal yönetim şirketlerin internette kurumsal raporlama uygulamalarını etkileyebilecek bağımsız değişkenler olarak çalışma kapsamına dahil edilmiştir. Araştırma sonuçları göstermektedir ki, BIST-100 endeksinde yer alan şirketlerin %97’si kurumsal internet sitelerinde, bilgilerini büyük bir ölçüde açıklamaktadırlar. Yine araştırma sonuçlarına göre kurumsal yönetim endeksinde yer alma ve kaldıraç, şirketlerin internette kurumsal raporlama uygulamalarını etkileyen faktörlerdir. Buna karşın, büyüklük, sektör ve sahiplik yapısı internet sitesinin içeriği, tasarımı ve toplam puanı üzerindeki etkileri farklılık gösteren faktörlerdir.

Anahtar Kelimeler

• İnternette kurumsal raporlama, kurumsal yönetim, internet, finansal raporlama, Borsa İstanbul (BIST)

Kaynakça

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