The Relationship Between the Readability of Integrated Reports and Financial Performances of Enterprises: A Sectoral Research

Rahiye Akalın; Osman Tuğay

Article Details

The Relationship Between the Readability of Integrated Reports and Financial Performances of Enterprises: A Sectoral Research

Authors:

Rahiye Akalın | Osman Tuğay

Publisher:

Süleyman Demirel University

Main Topics:

İşletme

Journal:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.14 Issue 39, pp.1098-1119

Document Type:

Article

Publication Date:

8/2023

Document Language:

Turkish

Document ID (Org No.):

2001297256

pISSN:

1308-9552

Keywords:

Abstract:

 Businesses convey information about their activities to information users through various reports. The information transfer is provided by several reports such as financial, annual and sustainability reports. The reports both financial and not financial may cause informational convergence rather than supplying with those concerned that they want to get information about the business. In these days, integrated reporting system has appeared as a new reporting paradigm as a result of development of corporate reporting. Long and complex traditional reports prepared for information users are often criticized. Integrated reporting, current status and performance of enterprises; promises to convey information to users in a clear, understandable and plain language. In line with the goal of integrated reporting, the study aims to evaluate whether the reports published by enterprises preparing integrated reports are easy to read by means of Readable Pro text analyzing program. The integrated reports are analyzed. As a result of the analyses, the program sets off facility of reading score and readability score. Within research, thanks to readability score which is obtained by eight different hypothesizing, the relation between the facility of reading score and the businesses reports long and financial performance rates is analyzed per the facility of reading score which is obtained after whether there is a difference between readability score of integrated reports of businesses operating in different sectors.

 Businesses convey information about their activities to information users through various reports. The information transfer is provided by several reports such as financial, annual and sustainability reports. The reports both financial and not financial may cause informational convergence rather than supplying with those concerned that they want to get information about the business. In these days, integrated reporting system has appeared as a new reporting paradigm as a result of development of corporate reporting. Long and complex traditional reports prepared for information users are often criticized. Integrated reporting, current status and performance of enterprises; promises to convey information to users in a clear, understandable and plain language. In line with the goal of integrated reporting, the study aims to evaluate whether the reports published by enterprises preparing integrated reports are easy to read by means of Readable Pro text analyzing program. The integrated reports are analyzed. As a result of the analyses, the program sets off facility of reading score and readability score. Within research, thanks to readability score which is obtained by eight different hypothesizing, the relation between the facility of reading score and the businesses reports long and financial performance rates is analyzed per the facility of reading score which is obtained after whether there is a difference between readability score of integrated reports of businesses operating in different sectors.

 Businesses convey information about their activities to information users through various reports. The information transfer is provided by several reports such as financial, annual and sustainability reports. The reports both financial and not financial may cause informational convergence rather than supplying with those concerned that they want to get information about the business. In these days, integrated reporting system has appeared as a new reporting paradigm as a result of development of corporate reporting. Long and complex traditional reports prepared for information users are often criticized. Integrated reporting, current status and performance of enterprises; promises to convey information to users in a clear, understandable and plain language. In line with the goal of integrated reporting, the study aims to evaluate whether the reports published by enterprises preparing integrated reports are easy to read by means of Readable Pro text analyzing program. The integrated reports are analyzed. As a result of the analyses, the program sets off facility of reading score and readability score. Within research, thanks to readability score which is obtained by eight different hypothesizing, the relation between the facility of reading score and the businesses reports long and financial performance rates is analyzed per the facility of reading score which is obtained after whether there is a difference between readability score of integrated reports of businesses operating in different sectors.

 İşletmeler faaliyetlerine ilişkin bilgiyi çeşitli raporlar aracılığıyla bilgi kullanıcılarına iletmektedir. Bilgi aktarımını finansal raporlar, faaliyet raporları, sürdürülebilirlik raporları gibi çeşitli araçlarla sağlamaktadır. Hem finansal hem de finansal olmayan bilgilerden oluşan bu raporlar, işletmeler hakkında bilgi edinmek isteyen ilgililerin ihtiyacını karşılamakla birlikte bazen bilgi karmaşasına sebep olabilmektedir. Günümüzde bilgi karmaşıklığını gidermek amacıyla kurumsal raporlama gelişiminin sonucu niteliğinde yeni bir raporlama paradigması olarak entegre raporlama sistemi ortaya çıkmıştır. Bilgi kullanıcıları için hazırlanan uzun ve karmaşık geleneksel raporlar çoğunlukla eleştirilmektedir. Entegre raporlama bunların aksine raporu hazırlayan işletmelerin mevcut durumunu ve performanslarını; bilgi kullanıcılarına açık, anlaşılır, sade bir dille aktarmayı vaat etmektedir. Entegre raporlamanın bu hedefi doğrultusunda; çalışma entegre rapor hazırlayan işletmelerin yayımladıkları raporların kolay okunabilir olup olmadığını değerlendirmeyi amaçlamaktadır. Çalışmada öncelikle Readable Pro metin analizi programıyla entegre raporlar analiz edilmektedir. Analiz sonucunda program her bir rapora ait okuma kolaylığı puanı ve okunabilirlik derecesi oluşturmaktadır. Araştırma kapsamında sekiz farklı hipotez kurularak öncelikle farklı sektörlerde faaliyet gösteren işletmelerin entegre raporlarının okunabilirlik derecesinin sektörlere bağımlı olup olmadığını sonrasında elde edilen okuma kolaylığı puanları ile işletmelerin rapor uzunlukları ve finansal performans oranları arasındaki ilişki analiz edilmektedir.

Article Details

The Relationship Between the Readability of Integrated Reports and Financial Performances of Enterprises: A Sectoral Research

Authors:

Rahiye Akalın | Osman Tuğay

Publisher:

Süleyman Demirel University

Main Topics:

İşletme

Journal:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.14 Issue 39, pp.1098-1119

Document Type:

Article

Publication Date:

8/2023

Document Language:

Turkish

Document ID (Org No.):

2001297256

pISSN:

1308-9552

Integrated Reporting

Financial Performance Rations

Integrated Reports ReadabilityEntegre Raporlama

Finansal Performans Oranları

Entegre Raporların Okunabilirliği

Issues

Article Details

The Relationship Between the Readability of Integrated Reports and Financial Performances of Enterprises: A Sectoral Research

Authors: Rahiye Akalın | Osman Tuğay

Publisher: Süleyman Demirel University

Main Topics: İşletme

Journal: Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.14 Issue 39, pp.1098-1119

Document Type: Article

Publication Date: 8/2023

Document Language: Turkish

Document ID (Org No.): 2001297256

pISSN: 1308-9552

Integrated Reporting

Financial Performance Rations

Integrated Reports ReadabilityEntegre Raporlama

Finansal Performans Oranları

Entegre Raporların Okunabilirliği

Issues

Authors:

Rahiye Akalın | Osman Tuğay

Publisher:

Süleyman Demirel University

Main Topics:

İşletme

Journal:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.14 Issue 39, pp.1098-1119

Document Type:

Article

Publication Date:

8/2023

Document Language:

Turkish

Document ID (Org No.):

2001297256

pISSN:

1308-9552