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DOI :10.26650/MED.2020674583   IUP :10.26650/MED.2020674583    Full Text (PDF)

The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms

Saime Önce, Gülşen Çavuş

The research aim is to evaluate whether there is a relationship between sustainability and financial reporting quality for the companies operating in the BIST Manufacturing Sector as of 2015-2018. The independent variable of the model created within the scope of the research is financial reporting quality, the dependent variable is a categorical variable; sustainability report publishing companies and non-publishing ones. Panel data analysis was applied to estimate the model. Consequently, the financial reports of sustainability report publishing companies were found to be of higher quality than non-publishing ones. Enterprises with low profit management practices provide high quality financial reports and are more transparent to stakeholders with sustainability reporting. Information asymmetry was reduced as businesses increased their transparent reporting practices towards stakeholders.

Keywords: Financial reporting quality, sustainability reporting, earnings management
DOI :10.26650/MED.2020674583   IUP :10.26650/MED.2020674583    Full Text (PDF)

Sürdürülebilirlik Raporlaması ve Finansal Raporlama Kalitesi İlişkisi: BİST’e Kote İmalat İşletmelerinde Araştırma

Saime Önce, Gülşen Çavuş

Araştırmanın amacı, BİST İmalat Sektöründe faaliyet gösteren işletmeler için, 2015-2018 yılları itibarıyla sürdürülebilirlik raporlaması ile finansal raporlama kalitesi arasında anlamlı ilişki olup olmadığını değerlendirmektir. Araştırma kapsamında oluşturulan modelin bağımsız değişkeni, finansal raporlama kalitesi, bağımlı değişkeni sürdürülebilirlik raporlaması yayınlayan ve yayınlamayan işletmelere göre oluşturulan kategorik değişkendir. Modelin tahmin edilmesinde panel veri analizi kullanılmıştır. Yapılan analiz sonucunda sürdürülebilirlik raporlaması yayınlayan işletmelerin, sürdürülebilirlik raporlaması yayınlamayan işletmelere göre finansal raporları daha kaliteli olarak bulunmuştur. Kazanç yönetimi uygulamaları az olan işletmeler yüksek kaliteli finansal raporlar sunmakta ve sürdürülebilirlik raporlamaları ile paydaşlarına karşı daha şeffaf olmaktadır. İşletmelerin paydaşlarına karşı şeffaf raporlama uygulamalarını artırmasıyla bilgi asimetrisi azalacaktır.

Keywords: Finansal raporlama kalitesi, sürdürülebilirlik raporlaması, kazanç yönetimi

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APA

Önce, S., & Çavuş, G. (2020). The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms. Journal of Accounting Institute, 0(62), 1-10. https://doi.org/10.26650/MED.2020674583


AMA

Önce S, Çavuş G. The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms. Journal of Accounting Institute. 2020;0(62):1-10. https://doi.org/10.26650/MED.2020674583


ABNT

Önce, S.; Çavuş, G. The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms. Journal of Accounting Institute, [Publisher Location], v. 0, n. 62, p. 1-10, 2020.


Chicago: Author-Date Style

Önce, Saime, and Gülşen Çavuş. 2020. “The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms.” Journal of Accounting Institute 0, no. 62: 1-10. https://doi.org/10.26650/MED.2020674583


Chicago: Humanities Style

Önce, Saime, and Gülşen Çavuş. “The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms.” Journal of Accounting Institute 0, no. 62 (Dec. 2024): 1-10. https://doi.org/10.26650/MED.2020674583


Harvard: Australian Style

Önce, S & Çavuş, G 2020, 'The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms', Journal of Accounting Institute, vol. 0, no. 62, pp. 1-10, viewed 22 Dec. 2024, https://doi.org/10.26650/MED.2020674583


Harvard: Author-Date Style

Önce, S. and Çavuş, G. (2020) ‘The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms’, Journal of Accounting Institute, 0(62), pp. 1-10. https://doi.org/10.26650/MED.2020674583 (22 Dec. 2024).


MLA

Önce, Saime, and Gülşen Çavuş. “The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms.” Journal of Accounting Institute, vol. 0, no. 62, 2020, pp. 1-10. [Database Container], https://doi.org/10.26650/MED.2020674583


Vancouver

Önce S, Çavuş G. The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms. Journal of Accounting Institute [Internet]. 22 Dec. 2024 [cited 22 Dec. 2024];0(62):1-10. Available from: https://doi.org/10.26650/MED.2020674583 doi: 10.26650/MED.2020674583


ISNAD

Önce, Saime - Çavuş, Gülşen. “The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms”. Journal of Accounting Institute 0/62 (Dec. 2024): 1-10. https://doi.org/10.26650/MED.2020674583



TIMELINE


Submitted14.01.2020
Accepted02.02.2020
Published Online06.04.2020

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