Görüntüleme
78
İndirme
30
The main purpose of this paper is to investigate the relationship between company characteristics and the extent of the environmental disclosures of Turkish companies. The sample of the study consists of 62 non-financial firms listed on the BIST-100 index at the end of 2011. In order to measure the extent of environmental disclosure, the annual reports of sampled firms for the year of 2011 were analyzed through content analysis. On the other hand, based on the previous literature, 5 company characteristics are considered as the independent variables that may influence the extent of environmental disclosures of sampled companies, namely, size, leverage, profitability, industry membership and age. Results of the regression analysis indicate that company size and industry membership are positively related to the extent of environmental disclosure, while profitability is negatively related. However, neither leverage nor age has a statistically significant relationship with the extent of disclosure.
the main purpose of this paper is to investigate the relationship between company characteristics and the nature of the environmental disclosures of turkish companies in the sample of the study of 62 nonfinancial vehicles listed on the bıst100 index at the end of 2011 ın order to measure the nature of environmental disclosure the annual reports of sampled vehicles for the year of 2011 were analyzed thrugh content analysis on the other hand based on the previus constitution 5 company specifications are considered as the independent variables that may influence the nature while environmental exploits among companies in connection with different categories of foreign exchanges in connection with the results of foreign exchange
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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