Bist İmalat Sektörü İşletmelerinde Risk Raporlama

Filiz ÖZŞAHİN KOÇ; Azzem ÖZKAN

Makale detayları

Bist İmalat Sektörü İşletmelerinde Risk Raporlama

Yazarlar:

Filiz ÖZŞAHİN KOÇ | Azzem ÖZKAN

Yayıncı:

Erciyes University

Dergi:

Erciyes University Journal of Faculty of Economics and Administrative Sciences 2018 Issue 52, pp.17-46

Belge Tipi:

Makale

Yayın Tarihi:

12/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000411514

eISSN:

2630-6409

pISSN:

1301-3688

Özet:

 


Risk reporting is the disclosure of information about the current and potential risks of the business to the persons and entities related in the business. It is important for companies to report practices in order to earn the trust of investors. The aim of this work is to determine firm level determinants of risk reporting. For this purpose, 122 firms traded in the Istanbul Stock Exchange (BIST) was examined for the period 2013-2015.The data are compiled from Public Disclosure Platform, company's web pages, firm’s annual reports, the financial statements footnotes and explanations and the corporate governance compliance reports, from the web page www.isinvestment.com and the DataStream database. In the study, the relationship among business size, performance, risk level, foreign share, free float ratio, shareholder structure and corporate governance features and risk explanations are examined. According to the results of the analysis, it has been revealed that business size and board structure have significant and positive impacts on risk disclosures. However, it has been determined that there is no significant relationship between business performance, firm risk level and ownership structure of the company and risk disclosures and it does not affect risk disclosures.

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Makale detayları

Bist İmalat Sektörü İşletmelerinde Risk Raporlama

Yazarlar: Filiz ÖZŞAHİN KOÇ | Azzem ÖZKAN

Yayıncı: Erciyes University

Dergi: Erciyes University Journal of Faculty of Economics and Administrative Sciences 2018 Issue 52, pp.17-46

Belge Tipi: Makale

Yayın Tarihi: 12/2018

Belge Dili: Türkçe

Document ID (Org No.): 2000411514

eISSN: 2630-6409

pISSN: 1301-3688

Sayı

Yazarlar:

Filiz ÖZŞAHİN KOÇ | Azzem ÖZKAN

Yayıncı:

Erciyes University

Dergi:

Erciyes University Journal of Faculty of Economics and Administrative Sciences 2018 Issue 52, pp.17-46

Belge Tipi:

Makale

Yayın Tarihi:

12/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000411514

eISSN:

2630-6409

pISSN:

1301-3688