Abstract:

Those who request information about companies and decision makers have begun to indicate for over the past twenty years that they need financial information as well as non-financial information in the financial statements prepared by companies. Therefore, corporate tables and reports have begun to provide information users within and outside the business with information on many issues, such as financial situation, investment, sustainability. Initially, these reports containing only financial information have become more and more diverse and diversified with the increase in, transactions and parties using this information and the change in information requests. Since the 2000s, integrated reporting has emerged, which is one of the last rings of this diversity so far, and its use has increased. The increasing spread of integrated reporting, which focuses on the current and future financial and non-financial appearance of the business, shows that more and more attention is now paid to the world. The aim of this study is to analyze whether the integrated reports prepared by various companies in Turkey since 2015 have an impact on the financial performance of the companies reporting (per share profit, market value, price/profit, active profitability and self-capital profitability). In the financial performance indicators of companies, the differences in the periods before and after reporting were analyzed and the existence of the integrated reporting effect was studied. According to the analysis, the difference between the financial performance of the integrated reporting companies in the pre-reporting periods and the financial performance in the post-reporting periods has not been statistically significant.

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