EVALUATION OF THE LEVEL OF COMMITMENT TO THE INTEGRATED REPORTING GUIDELINES: A STUDY IN THE FINANCIAL SERVICE SECTOR


Ozbas I., TUĞAY O.

JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, vol.8, no.3, pp.1600-1621, 2021 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 8 Issue: 3
  • Publication Date: 2021
  • Doi Number: 10.30798/makuiibf.911804
  • Title of Journal : JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
  • Page Numbers: pp.1600-1621
  • Keywords: Integrated Raporting, Creating Value, Guiding Principles, DETERMINANTS, DISCLOSURES, COMPANIES, QUALITY

Abstract

This study was carried out to analyze the level of adherence to integrated reporting guidance principles of companies operating in the financial services sector, which have been integrated reporting initiative. In this context, integrated reports published by businesses operating in the financial services sector were evaluated according to the guidelines of the integrated report and content analysis was carried out and integrated report compliance scores were established. In this way, the level of adherence to the guidelines, how often the principles are used, the general trends of enterprises operating in the financial services sector in integrated reporting are determined and the relationship of integrated compliance scores with profitability ratios is examined At the end of the study, a total of 701 coding was made to the thirty integrated reports of the company, which responded to the integrated reporting seven guiding principles. 158 of these codings consist of items that respond to the principle of "strategic focus and future orientation". In addition, a significant relationship was not found between the integrated report compliance scores and profitability.