Abstract:

Technological advances, sharp competition conditions and the transition from the industrial society to the information society have gained the concept of financial communication to the management understanding. This research aims to provide empirical evidence of what the effects of this theoretical development are for companies.The assessments made are in the perspective of Turkey and have the 2007/Q1-2018/Q2 period.The relationship between the financial communication intensity and the company’s market and financial performance is carried out on the basis of the financial information that the companies have done.The company’s market performance is represented by 3 dependent variables in Tobin’s Q (PD1), the natural logaritm of the market value (PD2) and the profit per share (PIYPER). The company’s financial performance is addressed in terms of capital efficiency and profitability, represented by 3 dependent variables in the assembly of capital efficiency rate (FINYET), active profitability (ROA) and self-capital profitability (ROE). The results of research based on the panel data methodology recorded positive and statistically meaningful results in the market value perspective, in the market performance and financial performance perspective.

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