SÜRDÜRÜLEBİLİRLİK PERFORMANS GÖSTERGELERİNE İLİŞKİN AÇIKLAMALARIN FİNANSAL PERFORMANS ÜZERİNE ETKİSİ: BİST’TE BİR UYGULAMA

Murat DÜZER; Saime ÖNCE

doi:https://doi.org/10.29067/muvu.372882

Article Details

SÜRDÜRÜLEBİLİRLİK PERFORMANS GÖSTERGELERİNE İLİŞKİN AÇIKLAMALARIN FİNANSAL PERFORMANS ÜZERİNE ETKİSİ: BİST’TE BİR UYGULAMA

Authors:

Murat DÜZER | Saime ÖNCE

Publisher:

Ankara Serbest Muhasebeci Mali Müşavirler Odası

Main Topics:

Sociology and anthropology

Journal:

Journal of Accounting and Taxation Studies 2018 Vol.11 Issue 1, pp.93-117

Document Type:

Article

Publication Date:

2/2018

Document Language:

Turkish

Document ID (Org No.):

2000590511

Frequency:

Bi-Annual

eISSN:

2564-6591

pISSN:

1308-3740

DOI:

https://doi.org/10.29067/muvu.372882

Abstract:

 


The main purpose of this research is to examine the impact of disclosed sustainability information level on the financial performance of companies. For this purpose the period from 2008 to 2014 of 30 publicly traded companies that prepare reports according to GRI reporting principles and are traded on the BIST are included. The level of sustainability information disclosed in the sustainability reports has been investigated as economic, environmental and social performance. Financial performance is measured by financial ratios such as asset profitability, return on equity, MV/BV ratio and P/E ratio. Panel data analysis method was applied in the research and the sector has been added as a control variable. As a result of this research, the level of information disclosed for environmental performance has positive effect on the return on assets and the return on equity, and the level of information disclosed on social performance has positive effect on the return on assets.

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Article Details

SÜRDÜRÜLEBİLİRLİK PERFORMANS GÖSTERGELERİNE İLİŞKİN AÇIKLAMALARIN FİNANSAL PERFORMANS ÜZERİNE ETKİSİ: BİST’TE BİR UYGULAMA

Authors: Murat DÜZER | Saime ÖNCE

Publisher: Ankara Serbest Muhasebeci Mali Müşavirler Odası

Main Topics: Sociology and anthropology

Journal: Journal of Accounting and Taxation Studies 2018 Vol.11 Issue 1, pp.93-117

Document Type: Article

Publication Date: 2/2018

Document Language: Turkish

Document ID (Org No.): 2000590511

Frequency: Bi-Annual

eISSN: 2564-6591

pISSN: 1308-3740

DOI: https://doi.org/10.29067/muvu.372882

Issues

Authors:

Murat DÜZER | Saime ÖNCE

Publisher:

Ankara Serbest Muhasebeci Mali Müşavirler Odası

Main Topics:

Sociology and anthropology

Journal:

Journal of Accounting and Taxation Studies 2018 Vol.11 Issue 1, pp.93-117

Document Type:

Article

Publication Date:

2/2018

Document Language:

Turkish

Document ID (Org No.):

2000590511

Frequency:

Bi-Annual

eISSN:

2564-6591

pISSN:

1308-3740

DOI:

https://doi.org/10.29067/muvu.372882