The purpose of this study is to evaluate disclosures that are essential to an investor’s understanding and analysis of the economics underlying the information in financial reports.
📌 3 Maddede Bu Makale
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Amaç & Hipotez:Purpose- Since globalization movements in the capital markets change the information requirements expected from the financial statements to a great extent today, companies tend to provide more reliable, transparent and quality financial and non-financial information within the framework of corporate transparency.
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Temel Bulgular & Veri:These trends also affect the financial reporting processes especially financial disclosures.
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Sonuç & Katkı:The purpose of this study is to evaluate disclosures that are essential to an investor’s understanding and analysis of the economics underlying the information in financial reports.
Purpose- Since globalization movements in the capital markets change the information requirements expected from the financial statements to a great extent today, companies tend to provide more reliable, transparent and quality financial and non-financial information within the framework of corporate transparency. These trends also affect the financial reporting processes especially financial disclosures. The purpose of this study is to evaluate disclosures that are essential to an investor’s understanding and analysis of the economics underlying the information in financial reports.
Adiloglu, B., Gungor, N., Yucel, G. (2018). THE LINK BETWEEN FINANCIAL TRANSPARENCY AND KEY FINANCIAL RATIOS: A CASE FROM TURKEY. PressAcademia Procedia, Volume: 7 Issue: 1. https://doi.org/10.17261/Pressacademia.2018.872
Adiloglu, B., Vuran, B. (2012). The relationship between the financial ratios and transparency levels of financial information disclosures within the scope of corporate governance: evidence from Turkey. The Journal of Applied Business Research, vol. 28, no. 4, p. 543-554.
Aksu, M., Kösedağ, A. (2006), Transparency and disclosure scores and their determinants in the Istanbul Stock Exchange. Corporate Governance: An International Review, vol.14, no. 4, p. 277-296.
Madhani, P. M. (2007). Role of voluntary disclosure and transparency in financial reporting. The Accounting World, vol. 7, no. 6, p. 63-66
Patel, S., Dallas, G. (2002). Transparency and disclosure: overview of methodology and study results-United States. Working paper, Standard and Poor’s and SSRN.
Zulfikar, R., May, N., Suhardjanto, D., Agustiningsih, S.W. (2017). Independent commissioner against mandatory disclosure of financial performance as a moderating variable. Review of Integrative Busines Economics Research, vol. 6, no. 3, p.205-216.