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Journals / Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2021 / Sayı: 46

THE EFFECT OF INTEGRATED REPORTING ON FINANCIAL SUSTAINABILITY INDICATORS: ANALYSIS IN BIST CEMENT COMPANIES

FİNANSAL SÜRDÜRÜLEBİLİRLİK GÖSTERGELERİ ÜZERİNDE ENTEGRE RAPORLAMANIN ETKİSİ: BİST ÇİMENTO ŞİRKETLERİNDE ANALİZ

Gülsün İşseveroğlu(Bursa Uludağ Üniversitesi Mustafakemalpaşa MYO)0000-0002-5942-1278
Pages
255–270
Publication Date
2021-09-02
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

At the end of the study, it has been determined that companies offering integrated reporting between 2016-2019 achieved a significant gain in financial power ranking.

📌 3 Key Takeaways

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Objective & Hypothesis:The aim of this study is traded on BIST’ and the companies in the cement sector, showing the distinction of being one of the industry's first integrated report published in Turkey to investigate the effect of the integrated presentation of the report on the financial indicators.
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Key Findings & Data:For this purpose, a double measurement was made before and after the integrated report publishing.
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Conclusion & Impact:At the end of the study, it has been determined that companies offering integrated reporting between 2016-2019 achieved a significant gain in financial power ranking.
🔬Design:Araştırma Makalesi
📍Scope:2012-2019 Verileri
⚙️Variables:Entegre Raporlama · Gri (GRA) Analizi · Finansal Oranlar

Abstract

The aim of this study is traded on BIST’ and the companies in the cement sector, showing the distinction of being one of the industry's first integrated report published in Turkey to investigate the effect of the integrated presentation of the report on the financial indicators. For this purpose, a double measurement was made before and after the integrated report publishing. The financial data of the companies that provide and do not provide integrated reports for 2012-2019 were analyzed using the Gray Relational Analysis (GRA) method. At the end of the study, it has been determined that companies offering integrated reporting between 2016-2019 achieved a significant gain in financial power ranking.

Özet

Çalışmanın amacı, BİST’de işlem gören ve Türkiye’de ilk entegre rapor yayınlayan sektörden biri olma özelliğini gösteren çimento sektöründeki şirketlerin finansal göstergeleri üzerinde entegre rapor sunumunun etkisini incelemektir. Bu amaçla, entegre rapor yayınlama öncesi ve sonrası olmak üzere ikili bir ölçüm yapılmıştır. Entegre rapor sunan ve sunmayan şirketlerin 2012-2019 yıllarına ait finansal verileri Gri İlişkisel Analiz (Grey Relational Analysis - GRA) yöntemiyle analiz edilmiştir. Çalışma sonunda, 2016-2019 yılları arasında entegre raporlama sunan şirketlerin finansal güç sıralamasında önemli bir kazanım sağladıkları tespit edilmiştir.

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Cite This Article

İşseveroğlu, G., *, G. İ. (2021). THE EFFECT OF INTEGRATED REPORTING ON FINANCIAL SUSTAINABILITY INDICATORS: ANALYSIS IN BIST CEMENT COMPANIES. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Sayı: 46, 255–270. https://doi.org/10.30794/pausbed.834362

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References (6)

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