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Journals / Doğuş Üniversitesi Dergisi / 2025 / Cilt: 27 Sayı: 1

CAUSALITY ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND SUSTAINABILITY REPORTING QUALITY

FİNANSAL RAPORLAMA KALİTESİ İLE SÜRDÜRÜLEBİLİRLİK RAPORLAMA KALİTESİ ARASINDAKİ İLİŞKİNİN NEDENSELLİK İNCELENMESİ

Seda Doğan(Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü)0000-0003-2347-1107
Pages
916–939
Publication Date
2026-03-27
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AI Summary & Key Takeaways

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

However, no causality was found between financial reporting quality and sustainability reporting, audit firm, independent board members, or public offering rate.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the relationship between financial reporting quality and sustainability reporting quality of companies operating in the Electricity, Technology, Construction, Transportation, and Communication sectors listed in the BIST 50 index between 2018 and 2023.
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Key Findings & Data:In line with the results of the correlation test, a significant and positive relationship was found only between financial reporting quality and audit firm.
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Conclusion & Impact:However, no causality was found between financial reporting quality and sustainability reporting, audit firm, independent board members, or public offering rate.
🔬Design:Araştırma Makalesi
📍Scope:2018 Verileri
⚙️Variables:Finansal Raporlama · Kalite · Sürdürülebilirlik Raporlaması

Abstract

This study examines the relationship between financial reporting quality and sustainability reporting quality of companies operating in the Electricity, Technology, Construction, Transportation, and Communication sectors listed in the BIST 50 index between 2018 and 2023. In line with the results of the correlation test, a significant and positive relationship was found only between financial reporting quality and audit firm. According to the study’s hypotheses, there is bidirectional causality between financial reporting quality and the number of female board members, as well as between financial reporting quality and corporate governance rating. However, no causality was found between financial reporting quality and sustainability reporting, audit firm, independent board members, or public offering rate.

Özet

Bu araştırma, 2018-2023 yılları arasında BIST 50 endeksinde faaliyet gösteren elektrik, teknoloji, inşaat, ulaştırma ve iletişim şirketlerinin finansal raporlama kalitesi ile sürdürülebilirlik raporlama kalitesi arasındaki ilişkiyi incelemektedir. Korelasyon testi doğrultusunda, yalnızca finansal raporlama kalitesi ile denetim şirketi arasında anlamlı ve pozitif bir ilişki bulunmuştur. Araştırmanın hipotezlerine göre, Finansal Raporlama Kalitesi ile Kadın Yönetim Kurulu Üye Sayısı arasında ve Finansal Raporlama Kalitesi ile Kurumsal Yönetim Derecelendirme Notu arasında çift yönlü nedensellik vardır. Ancak, Finansal Raporlama Kalitesi ile Sürdürülebilirlik Raporlaması, Denetim Şirketi, Bağımsız Yönetim Kurulu Üyeleri ve Halka Arz Oranı arasında herhangi bir nedensellik bulunamamıştır.

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Cite This Article

Doğan, S., *, S. D. (2026). CAUSALITY ANALYSIS OF THE RELATIONSHIP BETWEEN FINANCIAL REPORTING QUALITY AND SUSTAINABILITY REPORTING QUALITY. Doğuş Üniversitesi Dergisi, Cilt: 27 Sayı: 1, 916–939. https://doi.org/10.31671/doujournal.1684711

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