THE DISCLOSURE BEHAVIOR AND PERFORMANCE OF RUSSIAN FIRMS: PUBLIC DISCLOSURE INDEX AND DEA APPLICATION

Eyup Kahveci; Rashad Taliyev

doi:https://doi.org/10.17261/Pressacademia.2016321997

Makale detayları

THE DISCLOSURE BEHAVIOR AND PERFORMANCE OF RUSSIAN FIRMS: PUBLIC DISCLOSURE INDEX AND DEA APPLICATION

Yazarlar:

Eyup Kahveci | Rashad Taliyev

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Research Journal of Business and Management 2016 Vol.3 Issue 3, pp.257-266

Belge Tipi:

Makale

Yayın Tarihi:

9/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000782558

Sıklık:

Üç Aylık

eISSN:

2148-6689

DOI:

https://doi.org/10.17261/Pressacademia.2016321997

Özet:

 


This paper aims, to measure the levels of public
disclosure of 92 manufacturing firms listed on Russian Stock Exchange and
empirically investigates the link between the level of disclosure and firm
performance proxies as of December 2009. To carry out this study, annual
financial reports of the firms were accepted as a proxy for the level of
disclosure released on firms’ web-sites and the reports used to construct a
disclosure index as a yardstick to measure the level of a firm’s disclosure. A
disclosure index was constructed as a yardstick to measure the level of firm’s
disclosure by using the firms’ annual reports. 
CCR - DEA model and BCC – DEA model used to obtain efficiency scores.
PDI and TA used as inputs, MV, MV/BV and Tobin’s q used as outputs. Average
score of PDI is 0,69. The highest PDI was 0.81 and the lowest one was 0.45.
Only 7 firms have scale efficiency and the technical efficiency at the same
time. Other 84 firms don’t have total efficiency, technical efficiency or scale
efficiency. 


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Makale detayları

THE DISCLOSURE BEHAVIOR AND PERFORMANCE OF RUSSIAN FIRMS: PUBLIC DISCLOSURE INDEX AND DEA APPLICATION

Yazarlar: Eyup Kahveci | Rashad Taliyev

Yayıncı: PressAcademia

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Research Journal of Business and Management 2016 Vol.3 Issue 3, pp.257-266

Belge Tipi: Makale

Yayın Tarihi: 9/2016

Belge Dili: Türkçe

Document ID (Org No.): 2000782558

Sıklık: Üç Aylık

eISSN: 2148-6689

DOI: https://doi.org/10.17261/Pressacademia.2016321997

Sayı

Yazarlar:

Eyup Kahveci | Rashad Taliyev

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Research Journal of Business and Management 2016 Vol.3 Issue 3, pp.257-266

Belge Tipi:

Makale

Yayın Tarihi:

9/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000782558

Sıklık:

Üç Aylık

eISSN:

2148-6689

DOI:

https://doi.org/10.17261/Pressacademia.2016321997