The impact of firm characteristics on the level of voluntary disclosure: Evidence from listed banks in Borsa Istanbul

Basit Öğe Kaydı
dc.authorid0000-0002-5515-212Xen_US
dc.authorid0000-0003-0183-8414en_US
dc.contributor.authorBiçer, Ali Altuğ
dc.contributor.authorMilad, Isam Abdelhafid A.
dc.date.accessioned2021-02-05T10:46:52Z
dc.date.available2021-02-05T10:46:52Z
dc.date.issued2020en_US
dc.departmentFakülteler, İşletme Fakültesi, Muhasebe ve Denetim Bölümüen_US
dc.description.abstractThis study aims to examine the impact of some bank characteristics (age, size, profitability and leverage) on the extent of voluntary disclosure in annual reports of listed banks in Borsa Istanbul. All (13) listed banks represent the sample of the study. The study adopted the deductive approach by developing hypotheses based on the relevant theories and results of prior studies. The study also applied the panel data strategy to analyze the collected data from annual reports across five years (2013-2017). The results indicated that there is a positive relationship between each bank characteristic (age, size, profitability and leverage) and the level of voluntary disclosure. The results also show that profitability has a big impact on the level of voluntary disclosure followed by leverage, whereas, age and size have a small effect. There are a few studies on the extent of voluntary disclosure and its relationship with firm characteristics during a number of years (longitudinally) especially in the banking sector of developing countries, hence, it is expected that this study will provide evidence to clarify such relationship in Turkish banking sector. Therefore, the research in this field is required to confirm or disprove the findings of prior studies.en_US
dc.identifier.endpage25en_US
dc.identifier.issue2en_US
dc.identifier.startpage13en_US
dc.identifier.urihttps://hdl.handle.net/11467/4652
dc.identifier.volume9en_US
dc.language.isoenen_US
dc.publisherMehmet Hasan Ekenen_US
dc.relation.ispartofInternational Journal of Finance & Banking Studiesen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - İdari Personel ve Öğrencien_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectVoluntary Disclosureen_US
dc.subjectFirm Characteristicsen_US
dc.subjectFeasible Generalized Least Squares (FGLS) Regressionen_US
dc.titleThe impact of firm characteristics on the level of voluntary disclosure: Evidence from listed banks in Borsa Istanbulen_US
dc.typeArticleen_US

Dosyalar

Orijinal paket
Listeleniyor 1 - 1 / 1
Küçük Resim
İsim:
5757 The Impact of Firm Characteristics on the Level of Voluntary Disclosure Evidence from Listed Banks in Borsa Istanbul.pdf
Boyut:
877.42 KB
Biçim:
Adobe Portable Document Format
Açıklama:
İndir
Lisans paketi
Listeleniyor 1 - 1 / 1
Küçük Resim Yok
İsim:
license.txt
Boyut:
1.56 KB
Biçim:
Item-specific license agreed upon to submission
Açıklama:
İndir

Koleksiyon

İşletme Fakültesi, Muhasebe ve Denetim Bölümü Koleksiyonu