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  Citation Number 6
 Views 73
 Downloands 35
Şeffaflığı Arttırmaya Yönelik Mekanizmalar ve Finansal Başarının Şeffaflık Üzerindeki Etkisi: BIST XKURY’de Bir Araştırma
2020
Journal:  
MANAS Sosyal Araştırmalar Dergisi
Author:  
Abstract:

Çalışmada şeffaflığı arttıran mekanizmalar teorik olarak ele alınmakta ve finansal başarının şeffaf olma üzerinde etkisi olup olmadığı araştırılmaktadır. Öncelikli olarak muhasebe/finansal raporlama standartları ve denetim standartları açısından işletmelerin şeffaflığı ve daha sonra kurumsal yönetim açısından şeffaflık ve kamuyu aydınlatma konuları ele alınmıştır. Daha sonra ise, hem BIST Kurumsal Yönetim Endeksinde hem de BIST 100 Endeksinde işlem gören işletmelerin 5 yıllık finansal verileri (2011-2015) kullanılarak TOPSIS yöntemi ile finansal performansları standart ve tek bir ölçü haline getirilmiştir. Kamuyu Aydınlatma ve Şeffaflık Notları (KASN), İşletme Büyüklükleri, İşletme Borçlanma Oranları ve İşletme Yaşları araştırmanın diğer değişkenleridir. Yapılan analizler sonucunda, işletmelerin finansal başarısının, işletme büyüklüklerinin, kamuyu aydınlatma ve şeffaflık uygulamaları üzerinde pozitif anlamlı bir etkisinin olduğu, borçlanma oranlarının ise işletmelerin kamuyu aydınlatma ve şeffaflık uygulamalarının üzerinde anlamlı negatif etkisi olduğu görülmüştür. Firma yaşının ise, kamuyu aydınlatma ve şeffaflık uygulaması üzerinde pozitif ancak anlamlı olmayan etkisi olduğu görülmüştür.

Keywords:

Mechanisms to Increase Transparency and the Effect of Financial Success on Transparency: A Research in BIST XKURY
2020
Author:  
Abstract:

In the study, the mechanisms that increase transparency are theoretically addressed and it is investigated whether financial success has an impact on transparency. First of all, the issues of transparency of the enterprises in terms of accounting/financial reporting standards and audit standards and then transparency and public lighting in terms of corporate management were addressed. Afterwards, the financial performance with the TOPSIS method, using the 5 year financial data (2011-2015) of both the BIST Corporate Management Index and the BIST 100 Index, has become standard and a single measure. Public Enlightenment and Transparency Notes (KASN), Business Size, Business Debt Rates and Business Age are other variables of research. The results of the analysis have shown that the financial success of has a significant positive impact on their business size, public lighting and transparency practices, and their debt rates have a significant negative impact on their public lighting and transparency practices. The company’s age has been shown to have a positive but meaningless impact on the public lighting and transparency application.

Keywords:

The Impact Analyses Of Financial Success On Disclosure and Transparency Score: Istanbul Stock Exchange Corporate Governance Index (ise Xkury)
2020
Author:  
Abstract:

In the study, the mechanisms increasing transparency are addressed and it was investigated that whether financial success has impact on transparency or not. Begin with transparency of companies with regard to accounting/financial reporting standards and auditing standards. And then, the subject of transparency and public disclosure is addressed. Afterwards, financial success of firms (being dealt in both BIST XKURY and BIST 100) has been calculated by TOPSIS Method as using five-year financial data (2011-2015). As using TOPSIS Method, making a sole proxy for financial success is aimed. Disclosure and transparency score, company size, debt ratio and company age are other variables of the study. As a result of the analysis, the impact of financial success (TOPSIS Score) and Company size on the disclosure and transparency has been identified as significant and positively. And the impact of debt ratio on the disclosure and transparency has seen as significant and negatively. As for the company age, positively but insignificant impact of it on the disclosure and transparency has been identified. 

Keywords:

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MANAS Sosyal Araştırmalar Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 1.936
Cite : 9.753
MANAS Sosyal Araştırmalar Dergisi