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Journals / Journal of Business Economics and Finance / 2026 / Volume: 14 Issue: 1

RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING

Neylan Kaya(AKDENIZ UNIVERSITY)0000-0003-2645-3246
Pages
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Publication Date
2025-07-30
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AI Summary & Key Takeaways

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

In addition, study findings reveal that corporate governance qualities also positively affect the disclosure of non-financial information.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Purpose-Non-financial information disclosures regarding companies' sustainability efforts are in the spotlight.
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Key Findings & Data:The study is conducted to determine whether corporate governance (CG) qualities and firm performance affect the disclosure of non-financial information.
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Conclusion & Impact:In addition, study findings reveal that corporate governance qualities also positively affect the disclosure of non-financial information.
🔬Design:Research Article
📍Scope:2016–2020 Verileri
⚙️Variables:Board of directors · corporate governance · non-financial information reporting

Abstract

Purpose-Non-financial information disclosures regarding companies' sustainability efforts are in the spotlight. Therefore, companies are turning to environmental and social activities rather than the traditional approach focused on making profits. In this context, it is important to disclose non-financial information in a transparent manner as well as financial information. The study is conducted to determine whether corporate governance (CG) qualities and firm performance affect the disclosure of non-financial information. Methodology- Within the scope of the study, a sample is created using data from 443 companies in European countries. In the study, panel data analysis is applied to the sample created for the years 2016–2020. Findings- Study findings show the impact of financial performance (FP) and firm size on non-financial information disclosures. In addition, study findings reveal that corporate governance qualities also positively affect the disclosure of non-financial information. In this sense, it is seen that characteristics such as board size and having independent members contribute to greater disclosure of environmental information. Conclusion- The study shows that companies that are large, have CG, or have high FP may be more focused on environmental activities and may disclose more non-financial information

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Cite This Article

Kaya, N. (2025). RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. Journal of Business Economics and Finance, Volume: 14 Issue: 1. https://doi.org/10.17261/Pressacademia.2025.1975

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