İstanbul Menkul Kıymetler Borsası’nda İşlem Gören Firmaların İnternet Aracılığıyla Yapmış Oldukları Bilgilendirme Üzerine Bir İnceleme

Yıl 2011, Cilt: 6 Sayı: 1, 271 - 286, 01.04.2011

Gülüzar Kurt Gümüş Yusuf Gümüş

Öz

Bilişim teknolojilerinde yaşanan gelişmeler sonucunda internet kullanımının yaygınlaşması, işletmelerin web sayfaları aracılığıyla paydaşlarına daha fazla bilgi sunabilmesine olanak tanımaktadır. Bu çalışmanın amacı, İMKB’de işlem gören işletmelerin internet üze‐ rinden yapmış oldukları bilgilendirmeleri incele‐ mektir. Elde edilen bilgiler yardımıyla, işletmelerin internet üzerinden yaptıkları bilgi‐ lendirmeleri etkileyen faktörlerin bulunması ve yapılan bilgilendirmelerin işletmelerin kazançlarıyla olan ilişkisinin ortaya koyulması amaçlanmıştır. Yapılan analiz sonucunda, firmaların internet üzerinden yaptıkları bilgilen‐ dirme düzeyinin yüksek olduğu ve sektörlerin bilgilendirme düzeyleri arasında anlamlı bir farklılık bulunmadığı tespit edilmiştir. Ayrıca; varlık karlılık oranı, kaldıraç oranı ve firma büyüklüğünün bilgilendirme üzerinde bir etkisi‐ nin olmadığı sonucuna ulaşılmıştır.

Anahtar Kelimeler

Finansal raporlama, internet, İMKB.

An Analysis on the Information Presented by the Companies Trading on Istanbul Stock Exchange through the Internet

Öz

As a result of developments in the information technologies the use of the internet has become widespread and hence companies can present more information to their stakeholders through the web pages. The aim of this study is to ana‐ lyze the information companies trading on Istanbul Stock Exchange provide through the internet. More specifically, the aim is to find out the factors affecting internet reporting and to reveal internet reporting’s relation with compa‐ ny earnings via the information gathered. As the results indicate the level of internet reporting of the companies is high and there is no significant difference among reporting levels of the indus‐ tries. Furthermore, return on asset, leverage ratio and firm size have also no effect on internet reporting

Anahtar Kelimeler

Financial reporting, internet, ISE.

Kaynakça

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