Abstract:

Risk reporting is the disclosure of information about the existing and potential risks of the enterprises to the persons and institutions related to the enterprise. Companies’ reporting practices are important to gain the trust of investors. In this context, the study aims to identify the determiners of risk reporting at the operating level. For this purpose, the data of 122 companies that are trading in Borsa Istanbul (BIST) between 2013 and 2015 have been examined. Companies related data are obtained from the Public Lighting Platform, the activities reports that companies publish on their web pages, financial tables dipnotes and descriptions and corporate management compliance reports, from the www.isyatirim.com.tr website and from the datastream database. The study examined the relationships between business size, performance, risk level, foreign share, public transparency rate, partnership structure and corporate management characteristics and risk statements. According to the results of the analysis, the size of the business and the management board structure have a meaningful and positive impact on risk statements. However, it has been determined that there is no meaningful relationship between the performance of the business, the risk level and the ownership structure of the business and the risk statements and that it does not affect the risk statements.

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