Kurumsal Yönetimin İnternet Tabanlı Finansal Raporlamaya Etkileri: Borsa İstanbul (BİST)
DOI:
https://doi.org/10.5281/zenodo.18931946Anahtar Kelimeler:
Kurumsal Yönetim; İnternet Tabanlı Finansal Raporlama, Açıklama ŞeffaflığıÖzet
İnternet tabanlı finansal raporlama ve kurumsal yönetim konuları, kurumların paydaşları tarafından atfedilen önemden dolayı, yürütülen akademik ve mesleki çalışmaların odak noktasında yer almaktadır. Bu çalışmanın temel amacı, bağımlı değişken olarak belirlenen İnternet Tabanlı Finansal Raporlama Davranışı Ölçeğinin (ITFR) yanı sıra bağımsız değişkenler olarak belirlenen yönetimsel mülkiyet ve kurumsal mülkiyet oranı, yönetim kurulu içindeki bağımsız üyelerin sayısı ve yöneticilerin rol ikiliği gibi kurumsal yönetimin bazı göstergeleri ile ölçülen kurumsal yönetim mekanizmalarının ve açıklama şeffaflığının etkilerini incelemektir. Temel hedef, finansal raporlamanın bazı avantajlara sahip olmasından doğan etkisini açığa çıkarmaktır. Esas amaç, kurumsal yönetimin İnternet Tabanlı Finansal Raporlama üzerindeki etkisini ortaya koymaktır. Araştırmanın kapsamı İstanbul Menkul Kıymetler Borsasının (BİST) için seçilen şirketler üzerinde karşılaştırmalı bir vaka çalışmasıdır ve SPSS yazılımı aracılığıyla elde edilen bulgular, sonuçlar bölümünde ortaya konmuş ve son kısımlarda yorumlanmıştır.
Referanslar
Andrea Kelton, Y.-w. Y. (2004). The Impact of Corporate Governance on Internet Financial Reporting
Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999). Corporate reporting on the Internet. Accounting Horizons, 13(3), 241-257.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting review, 443-465.
Bushee, B. J., Matsumoto, D. A., & Miller, G. S. (2003). Open versus closed conference calls: the determinants and effects of broadening access to disclosure. Journal of Accounting and Economics, 34(1-3), 149-180.
Chen, C. J., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public policy, 19(4-5), 285-310.
Cheung, Y.-L., Jiang, P., & Tan, W. (2010). A transparency disclosure index measuring disclosures: Chinese listed companies. Journal of Accounting and Public policy, 29(3), 259-280.
Debreceny, R., Gray, G. L., & Rahman, A. (2002). The determinants of Internet financial reporting. Journal of Accounting and Public policy, 21(4-5), 371-394.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public policy, 22(4), 325-345.
Ettredge, M., Richardson, V. J., & Scholz, S. (2001). The presentation of financial information at corporate Web sites. International journal of Accounting Information systems, 2(3), 149-168.
Ettredge, M., Richardson, V. J., & Scholz, S. (2002). Dissemination of information for investors at corporate Web sites. Journal of Accounting and Public policy, 21(4-5), 357-369.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Finkelstein, S., & D'aveni, R. A. (1994). CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command. Academy of Management journal, 37(5), 1079-1108.
Francis, J., & Smith, A. (1995). Agency costs and innovation some empirical evidence. Journal of Accounting and Economics, 19(2-3), 383-409.
Ho, S. S., & Wong, K. S. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10(2), 139-156.
Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does search‐facilitating technology improve the transparency of financial reporting? The Accounting Review, 79(3), 687-703.
Holthausen, R. W., Larcker, D. F., & Sloan, R. G. (1995). Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19(1), 29-74.
Jensen, M. C., & Meckling, W. H. (1979). Rights and production functions: An application to labor-managed firms and codetermination. Journal of business, 469-506.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate Governance (pp. 77-132): Gower.
Kelton, A. S., & Yang, Y.-w. (2008). The impact of corporate governance on Internet financial reporting. Journal of Accounting and Public policy, 27(1), 62-87.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
Krafft, J., Qu, Y., Quatraro, F., & Ravix, J.-L. (2014). Corporate governance, value and performance of firms: New empirical results on convergence from a large international database. Industrial and Corporate Change, 23(2), 361-397.
Kuruppu , N. O., P & Al Jabri (2015). Internet financial reporting and disclosure practices of publicly traded corporation :evidencne form sri lanka. Accounting and Taxation, 7(1), 91-75.
Mapitiya, G. (2015). Degree of compliance with corporate governance best practices and corporate financial performance of public listed companies in Sri Lanka. Paper presented at the 12th International Conference on Business Management (ICBM).
Marston, C. (2003). Financial reporting on the internet by leading Japanese companies. Corporate communications: An international journal.
Marston, C., & Polei, A. (2004). Corporate reporting on the Internet by German companies. International journal of Accounting Information systems, 5(3), 285-311.
Momany, M., & Pillai, R. (2013). Internet Financial Disclosure in UAE-Analysis and Implications. Global Review of Accounting and Finance. Vol. 4. No. 2. In.
Nassir Zadeh, F. S., M. and Shabestari, H. . (2018). The relationship between corporate governance mechanisms and internet financial reporting in Iran. Corporate Governance, 18, 1021-1041. doi:doi.org/10.1108/CG-06-2017-0126
Oyelere, P., Laswad, F., & Fisher, R. (2003). Determinants of internet financial reporting by New Zealand companies. Journal of International Financial Management & Accounting, 14(1), 26-63.
Pinto, I., & Picoto, W. N. (2016). Configurational analysis of firms' performance: Understanding the role of Internet financial reporting. Journal of Business Research, 69(11), 5360-5365.
Puspitaningrum, D., & Atmini, S. (2012). Corporate governance mechanism and the level of internet financial reporting: Evidence from Indonesian companies. Procedia Economics and Finance, 2, 157-166.
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The journal of finance, 52(2), 737-783.
Spiro, L. N., Baig, E.C. (1999). Who needs a broker? Business Week, 112-117.
Weir, C., & Laing, D. (2001). Governance structures, director independence and corporate performance in the UK. European Business Review.
Xiao, J. Z., Yang, H., & Chow, C. W. (2004). The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. Journal of Accounting and Public policy, 23(3), 191-225.
Yap, K.-H., Saleh, Z., & Abessi, M. (2011). Internet financial reporting and corporate governance in Malaysia. Australian Journal of Basic and Applied Sciences, 5(10), 1273-1289.
Yassin, M. M. (2017). The determinants of internet financial reporting in Jordan: financial versus corporate governance. International Journal of Business Information Systems, 25(4), 526-556.
İndir
Yayınlanmış
Nasıl Atıf Yapılır
Sayı
Bölüm
Lisans
Telif Hakkı (c) 2026 International Journal of Social and Humanities Sciences Research (JSHSR)
Bu çalışma Creative Commons Attribution 4.0 International License ile lisanslanmıştır.
