Proceedings of the 9th International Conference on Research in Social Sciences
Year: 2024
DOI:
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The Effects of Corporate Governance on the Internet-Based Financial Reporting: An Application on Companies Traded on Borsa Istanbul (Bist)
Doç. Dr. Ali Antepli, Dr. Habıb Yousefazarı
ABSTRACT:
Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study examines the effects of corporate governance mechanisms and disclosure transparency as measured by the Internet-Based Financial Reporting Behavior Scale (ITFR) which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, institutional ownership, number of independent members in the board of directors and role duality of mangers, which are held as independent variables. Main purpose is to reveal the effect of financial reporting has some advantages. Main purpose is to reveal the effect of corporate governance on the Internet Based-Financial Reporting. The scope of the research is comparative case study on selected companies for stock market of İstanbul Security Exchange (BİST) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions.
keywords: Corporate Governance, Internet Based Financial Reporting, Disclosure Transparency, financial reporting benefits, corporate ownership