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Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama

Year 2021, Issue: 92, 61 - 72, 04.10.2021

Şerife Önder İlknur Çelik

https://doi.org/10.25095/mufad.949557
Cited By: 2

Abstract

Finansal bilgilerin raporlanması ile başlayan kurumsal raporlama süreci, sosyal ve çevresel raporların
da eklenmesiyle sürdürülebilirlik raporlaması olarak devam etmiştir. Finansal raporlamanın eksikliklerini
gidermek amacıyla geliştirilen sürdürülebilirlik raporlamasının zaman içinde bazı eksiklikler içerdiği tespit
edilmiş ve bunun çözümü için de son yıllarda entegre raporlama kavramı ortaya çıkmıştır. Entegre raporlama
finansal ve finansal olmayan bilgilerin tek bir raporda birleştirmesini içeren, yenilikçi bir raporlama türüdür.
Bu çalışmanın amacı, entegre raporlamanın firma karlılığına bir etkisinin bulunup bulunmadığının tespit
edilmesidir. Çalışmada entegre rapor hazırlayan ve Borsa İstanbul’da işlem gören bankacılık ve çimento
sektöründe yer alan 29 firmanın 2016-2019 yılları arasındaki 116 firma/yıl verisi kullanılmıştır. Panel veri
yöntemi ile yapılan analiz sonucunda entegre raporlamanın düşük de olsa firmaların karlılığı arttıran bir etken
olduğu tespit edilmiştir.

Keywords

Entegre Raporlama Karlılık Borsa İstanbul (BİST) Panel Veri Analizi

References

  • Abeysekera, Indra (2013), "A Template for Integrated Reporting", Journal of Intellectual Capital, 14 (2), pp. 227-245.
  • Abeysinghe, Chandrasiri (2020), “Integrated Reporting and Integrated Thinking: A Commentary on The Integrated Reporting Framework (2013)”, Colombo Business Journal. 11(2), pp. 142-170.
  • Arora, Akshita - Sharma, Chandan (2016), “Corporate Governance and Firm Performance in Developing Countries: Evidence From India”, Corporate Governance.16(2), pp. 420-436.
  • Barbu Catalin M. - Bocean Claudiu G. (2007), “Corporate Governance and Firm Performance”, Management & Marketing – Craiova, 7(1), pp. 125-131.
  • Bernardi, Cristiana - Stark, Andrew. W. (2018), “Environmental, Social and Governance Disclosure, Integrated Reporting, and The Accuracy of Analyst Forecasts”, The British Accounting Review, 50(1), pp. 16-31.
  • Bhasa Malla Praveen (2015), “Mapping The Growth And Direction of Corporate Governance Research: A Broad Overview of Literature Between 1930-2014” Journal of Governance and Regulation , 4(1), pp. 1-112.
  • Bhatt, Padmanabha Ramachandra - Bhatt, R. Rathish (2017), "Corporate Governance and Firm Performance in Malaysia", Corporate Governance, 17 (5), pp. 896-912.
  • Brown, Lawrence D. - Caylor, Marcus L. (2004), “Corporate Governance and Firm Performance” (December 7, 2004). SSRN: https://ssrn.com/abstract=586423 or http://dx.doi.org/10.2139/ssrn.586423
  • Busco, Cristiano - Frigo, L. Mark - Quattrone, Paolo - Riccaboni, Angelo (2013), “Towards Integrated Reporting: Concepts, Elements and Principles”, İçerisinde Integrated Reporting (pp. 3-18) , Ed. Busco, Cristiano - Frigo, L. Mark - Quattrone, Paolo - Riccaboni, Angelo, Springer, Cham.
  • Chen, Li Ju - Chen, Shun Yu (2011), “The Influence of Profitability on Firm Value With Capital Structure as The Mediator and Firm Size and Industry as Moderators”, Investment Management and Financial Innovations, 8(3), pp. 121-129.
  • Ching, Hong Yuh - Gerab, Fábio - Toste, Thiago Henrique (2017), “The Quality of Sustainability Reports and Corporate Financial Performance: Evidence From Brazilian Listed Companies”, SAGE Open, 7(2), pp.1-9.
  • Cho, Dong‐Sung - Kim, Jootae (2007), “Outside Directors, Ownership Structure and Firm Profitability in Korea”, Corporate Governance: An International Review, 15(2), pp. 239-250.
  • Coleman Kyereboah Anthony (2008), “Corporate Governance and Firm Performance in Africa: a Dynamic Panel Data Analysis”, Studies in Economics and Econometrics, 32(2), pp. 1-24.
  • Das, Santanu Kumar (2012), “Foreign Ownership Structure And Corporate Performance: Empirical Evidence From India”, Paripex - Indian Journal of Research, 1(4), pp. 1-3.
  • Dasgupta, Indraneel (2005), “Consistent Firm Choice and The Theory of Supply”, Economic Theory, 26(1), pp. 167-175. Eccles, G. Robert - Krzus, P. Michae - Solano, Carlos (2019), “A Comparative Analysis of Integrated Reporting in Ten Countries”. Available at SSRN 3345590.
  • Eccles, G. Robert - Serafeim, George (2011), “Accelerating The Adoption of Integrated Reporting”, İçinde CSR Index, (pp. 70-92) Ed. Francesco de Leo ve Matthias Vollbracht, InnoVatio Publishing Ltd.
  • Entegre Raporlama Türkiye. Entegreraporlama.org.tr (Erişim Tarihi:03.03.2020).
  • Ercan, Cuma - Kestane, Ali (2017), “Entegre Raporlama ve Türkiye’deki Uygulama Örnekleri Üzerine Bir Araştırma”, Kırklareli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(4), ss. 73-86.
  • Fallatah, Yaser - Dickins Denise (2012), “Corporate Governance and Firm Performance and Value in Saudi Arabia”, African Journal of Business Management, 6, pp. 10025-10034.
  • Foss Nicolai Juul (1994), “The Biological Analogy and the Theory of the Firm: Marshall and Monopolistic Competition”, Journal of Economic Issues, 28 (4), pp. 1115-1136.
  • Gaeremynck, Ann - Sercu, Piet M. F. A. - Renders, Annelies, (2010), “Corporate-Governance Ratings and Company Performance: A Cross-European Study”, Corporate Governance: An International Review, 18(2), pp. 87-106.
  • Garg, Priyanka (2015), “Impact of Sustainability Reporting on Firm Performance of Companies in India”, International Journal of Marketing and Business Communication, 4(3), pp. 38-45.
  • Ho, Jennifer Li‐Chin - Taylor, Martin E. (2007), “An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence From The United States and Japan”, Journal of International Financial Management & Accounting, 18(2), pp. 123-150.
  • IIRC (International Integrated Reporting Council) (2013), “International Integrated Reporting Framework”, International Integrated Reporting Council, London.
  • Jalila Johari - Komathy (2019), “Sustainability Reporting and Firm Performance: Evidence in Malaysia”, International Journal of Accounting, Finance and Business (IJAFB), 4(17), pp. 1-7.
  • Jing Tang - Tian, Liu Miao (2015), “The Empirical Analysis under SEM Model on Governance Effect of BOD’s Power”, International Journal of Research in Business Studies and Management, 2(9), pp. 46-56.
  • Konda, Iva - Rodica, Barbara - Starc, Jasmina (2013), “The Impact of Different Sciences to Understanding The Network of Inter-Firm Relationships”. A Journal For Information Technology, Education Development And Teaching Methods Of Technical And Natural Sciences, 3(1), pp. 30-41.
  • Laskar, Najul - Gopal Maji, Santi (2018), "Disclosure of Corporate Sustainability Performance and Firm Performance in Asia", Asian Review of Accounting, 26(4), pp. 414-443.
  • Laskar, Najul (2019), “Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea”, Indian Journal of Corporate Governance, 12(1), pp. 2–20.
  • Lee, Kin-Wai – Yeo Gillian Hian-Heng (2016), “The Association Between Integrated Reporting and Firm Valuation”, Review of Quantitative Finance and Accounting, 47(4), pp. 1221-1250.
  • Lopez, M. Victoria - Garcia, Arminda - Rodriguez, Lazaro (2007), “Sustainable Development and Corporate Performance: A Study Based on The Dow Jones Sustainability Index”, Journal of Business Ethics, 75(3), pp. 285-300.
  • Mashayekhi, Bita - Bazaz, Mohammad S. (2008). Corporate Governance and Firm Performance in Iran. Journal of Contemporary Accounting & Economics, 4(2), pp. 156-172.
  • Ngatia, Charles N. (2014), “Exploring Sustainability Reporting for Financial Performance of Selected Companies Listed at the Nairobi Securities Exchange in Kenya”, International Academic Journal of Economics and Finance, 1(4), pp. 32-48.
  • Önder, Hüseyin – Gündüz, İbrahim (2019), Nükleer Enerji Tüketiminin Makroekonomik Belirleyicileri: Seçilmiş Oecd Ülkeleri Üzerine Panel Veri Analizi, Öneri Dergisi, 14(51), ss, 18-37.
  • Önder, Hüseyin – Kaya, Orhan Can (2019), “Elektrikli Araçların Satışı Üzerinde Sosyo-Ekonomik Faktörlerin Etkisi: Bir Panel Veri Analizi”, Anemon Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi, 7(1), ss. 17-21
  • Önder, Şerife (2018), Kurumsal Raporlamanın Yeni Trendi Entegre Raporlama, 1. Baskı, Ekin Yayınevi, Bursa
  • Pavlopoulos, Athanasios - Magnis, Chris - Iatridis, George Emmanuel (2019), “Integrated Reporting: An Accounting Disclosure Tool for High Quality Financial Reporting”, Research in International Business and Finance, 49, pp. 13-40.
  • Raimo, Nicola - Vitolla, Filippo - Marrone, Arcangelo - Rubino, Michele (2020), “Do Audit Committee Attributes Influence Integrated Reporting Quality? An Agency Theory Viewpoint”, Business Strategy Environment, 30, pp. 522– 534.
  • Samy, Mohamed (2019), “The Impact of Integrated Reporting on Firm Value and Performance: Evidence from Egypt”, Journal of Accounting Research, 3(2), pp. 1-33.
  • Tatoğlu, Ferda Yerdelen (2018). “Panel Veri Ekonometrisi Stata Uygulamalı”, Beta Yayınları, İstanbul.
  • Tomšič Nastja - Bojnec Štefan - Simčič Blaž (2015), “Corporate Sustainability and Economic Performance in Small and Medium Sized Enterprises”, Journal of Cleaner Production, 108, pp. 603-612.
  • Vitolla, Filippo - Raimo, Nicola - Rubino, Michele (2019), “Board Characteristics and Integrated Reporting Quality: an Agency Theory Perspective”, Corporate Social Responsibility Environmental Management. 27, pp. 1152– 1163.
  • WICI (2013), “Connectivity: Background Paper for <IR>”, International Integrated Reporting Council, World Intellectual Capital Initiative, London.
  • Yüksel, F. 2018, “Entegre Raporlama, Değer Yaratma Ve Entelektüel Katma Değer Katsayısı: BİST Kurumsal Yönetim Endeksinde Bir Uygulama”, Muhasebe Bilim Dünyası Dergisi,Özel Sayı; 20, 473-492.
  • Zhaoyang Guo - Udaya Kga Kumara (2012), “Corporate Governance and Firm Performance of Listed Firms in Sri Lanka”, Procedia - Social and Behavioral Sciences, 40, pp. 664-667.
  • Zhou, Shan - Simnett, Roger - Green, Wendy (2017), “Does Integrated Reporting Matter to The Capital Market?”, Abacus, 53(1), pp. 94-132.

Year 2021, Issue: 92, 61 - 72, 04.10.2021

Şerife Önder İlknur Çelik

https://doi.org/10.25095/mufad.949557
Cited By: 2

Abstract

References

  • Abeysekera, Indra (2013), "A Template for Integrated Reporting", Journal of Intellectual Capital, 14 (2), pp. 227-245.
  • Abeysinghe, Chandrasiri (2020), “Integrated Reporting and Integrated Thinking: A Commentary on The Integrated Reporting Framework (2013)”, Colombo Business Journal. 11(2), pp. 142-170.
  • Arora, Akshita - Sharma, Chandan (2016), “Corporate Governance and Firm Performance in Developing Countries: Evidence From India”, Corporate Governance.16(2), pp. 420-436.
  • Barbu Catalin M. - Bocean Claudiu G. (2007), “Corporate Governance and Firm Performance”, Management & Marketing – Craiova, 7(1), pp. 125-131.
  • Bernardi, Cristiana - Stark, Andrew. W. (2018), “Environmental, Social and Governance Disclosure, Integrated Reporting, and The Accuracy of Analyst Forecasts”, The British Accounting Review, 50(1), pp. 16-31.
  • Bhasa Malla Praveen (2015), “Mapping The Growth And Direction of Corporate Governance Research: A Broad Overview of Literature Between 1930-2014” Journal of Governance and Regulation , 4(1), pp. 1-112.
  • Bhatt, Padmanabha Ramachandra - Bhatt, R. Rathish (2017), "Corporate Governance and Firm Performance in Malaysia", Corporate Governance, 17 (5), pp. 896-912.
  • Brown, Lawrence D. - Caylor, Marcus L. (2004), “Corporate Governance and Firm Performance” (December 7, 2004). SSRN: https://ssrn.com/abstract=586423 or http://dx.doi.org/10.2139/ssrn.586423
  • Busco, Cristiano - Frigo, L. Mark - Quattrone, Paolo - Riccaboni, Angelo (2013), “Towards Integrated Reporting: Concepts, Elements and Principles”, İçerisinde Integrated Reporting (pp. 3-18) , Ed. Busco, Cristiano - Frigo, L. Mark - Quattrone, Paolo - Riccaboni, Angelo, Springer, Cham.
  • Chen, Li Ju - Chen, Shun Yu (2011), “The Influence of Profitability on Firm Value With Capital Structure as The Mediator and Firm Size and Industry as Moderators”, Investment Management and Financial Innovations, 8(3), pp. 121-129.
  • Ching, Hong Yuh - Gerab, Fábio - Toste, Thiago Henrique (2017), “The Quality of Sustainability Reports and Corporate Financial Performance: Evidence From Brazilian Listed Companies”, SAGE Open, 7(2), pp.1-9.
  • Cho, Dong‐Sung - Kim, Jootae (2007), “Outside Directors, Ownership Structure and Firm Profitability in Korea”, Corporate Governance: An International Review, 15(2), pp. 239-250.
  • Coleman Kyereboah Anthony (2008), “Corporate Governance and Firm Performance in Africa: a Dynamic Panel Data Analysis”, Studies in Economics and Econometrics, 32(2), pp. 1-24.
  • Das, Santanu Kumar (2012), “Foreign Ownership Structure And Corporate Performance: Empirical Evidence From India”, Paripex - Indian Journal of Research, 1(4), pp. 1-3.
  • Dasgupta, Indraneel (2005), “Consistent Firm Choice and The Theory of Supply”, Economic Theory, 26(1), pp. 167-175. Eccles, G. Robert - Krzus, P. Michae - Solano, Carlos (2019), “A Comparative Analysis of Integrated Reporting in Ten Countries”. Available at SSRN 3345590.
  • Eccles, G. Robert - Serafeim, George (2011), “Accelerating The Adoption of Integrated Reporting”, İçinde CSR Index, (pp. 70-92) Ed. Francesco de Leo ve Matthias Vollbracht, InnoVatio Publishing Ltd.
  • Entegre Raporlama Türkiye. Entegreraporlama.org.tr (Erişim Tarihi:03.03.2020).
  • Ercan, Cuma - Kestane, Ali (2017), “Entegre Raporlama ve Türkiye’deki Uygulama Örnekleri Üzerine Bir Araştırma”, Kırklareli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(4), ss. 73-86.
  • Fallatah, Yaser - Dickins Denise (2012), “Corporate Governance and Firm Performance and Value in Saudi Arabia”, African Journal of Business Management, 6, pp. 10025-10034.
  • Foss Nicolai Juul (1994), “The Biological Analogy and the Theory of the Firm: Marshall and Monopolistic Competition”, Journal of Economic Issues, 28 (4), pp. 1115-1136.
  • Gaeremynck, Ann - Sercu, Piet M. F. A. - Renders, Annelies, (2010), “Corporate-Governance Ratings and Company Performance: A Cross-European Study”, Corporate Governance: An International Review, 18(2), pp. 87-106.
  • Garg, Priyanka (2015), “Impact of Sustainability Reporting on Firm Performance of Companies in India”, International Journal of Marketing and Business Communication, 4(3), pp. 38-45.
  • Ho, Jennifer Li‐Chin - Taylor, Martin E. (2007), “An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence From The United States and Japan”, Journal of International Financial Management & Accounting, 18(2), pp. 123-150.
  • IIRC (International Integrated Reporting Council) (2013), “International Integrated Reporting Framework”, International Integrated Reporting Council, London.
  • Jalila Johari - Komathy (2019), “Sustainability Reporting and Firm Performance: Evidence in Malaysia”, International Journal of Accounting, Finance and Business (IJAFB), 4(17), pp. 1-7.
  • Jing Tang - Tian, Liu Miao (2015), “The Empirical Analysis under SEM Model on Governance Effect of BOD’s Power”, International Journal of Research in Business Studies and Management, 2(9), pp. 46-56.
  • Konda, Iva - Rodica, Barbara - Starc, Jasmina (2013), “The Impact of Different Sciences to Understanding The Network of Inter-Firm Relationships”. A Journal For Information Technology, Education Development And Teaching Methods Of Technical And Natural Sciences, 3(1), pp. 30-41.
  • Laskar, Najul - Gopal Maji, Santi (2018), "Disclosure of Corporate Sustainability Performance and Firm Performance in Asia", Asian Review of Accounting, 26(4), pp. 414-443.
  • Laskar, Najul (2019), “Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea”, Indian Journal of Corporate Governance, 12(1), pp. 2–20.
  • Lee, Kin-Wai – Yeo Gillian Hian-Heng (2016), “The Association Between Integrated Reporting and Firm Valuation”, Review of Quantitative Finance and Accounting, 47(4), pp. 1221-1250.
  • Lopez, M. Victoria - Garcia, Arminda - Rodriguez, Lazaro (2007), “Sustainable Development and Corporate Performance: A Study Based on The Dow Jones Sustainability Index”, Journal of Business Ethics, 75(3), pp. 285-300.
  • Mashayekhi, Bita - Bazaz, Mohammad S. (2008). Corporate Governance and Firm Performance in Iran. Journal of Contemporary Accounting & Economics, 4(2), pp. 156-172.
  • Ngatia, Charles N. (2014), “Exploring Sustainability Reporting for Financial Performance of Selected Companies Listed at the Nairobi Securities Exchange in Kenya”, International Academic Journal of Economics and Finance, 1(4), pp. 32-48.
  • Önder, Hüseyin – Gündüz, İbrahim (2019), Nükleer Enerji Tüketiminin Makroekonomik Belirleyicileri: Seçilmiş Oecd Ülkeleri Üzerine Panel Veri Analizi, Öneri Dergisi, 14(51), ss, 18-37.
  • Önder, Hüseyin – Kaya, Orhan Can (2019), “Elektrikli Araçların Satışı Üzerinde Sosyo-Ekonomik Faktörlerin Etkisi: Bir Panel Veri Analizi”, Anemon Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi, 7(1), ss. 17-21
  • Önder, Şerife (2018), Kurumsal Raporlamanın Yeni Trendi Entegre Raporlama, 1. Baskı, Ekin Yayınevi, Bursa
  • Pavlopoulos, Athanasios - Magnis, Chris - Iatridis, George Emmanuel (2019), “Integrated Reporting: An Accounting Disclosure Tool for High Quality Financial Reporting”, Research in International Business and Finance, 49, pp. 13-40.
  • Raimo, Nicola - Vitolla, Filippo - Marrone, Arcangelo - Rubino, Michele (2020), “Do Audit Committee Attributes Influence Integrated Reporting Quality? An Agency Theory Viewpoint”, Business Strategy Environment, 30, pp. 522– 534.
  • Samy, Mohamed (2019), “The Impact of Integrated Reporting on Firm Value and Performance: Evidence from Egypt”, Journal of Accounting Research, 3(2), pp. 1-33.
  • Tatoğlu, Ferda Yerdelen (2018). “Panel Veri Ekonometrisi Stata Uygulamalı”, Beta Yayınları, İstanbul.
  • Tomšič Nastja - Bojnec Štefan - Simčič Blaž (2015), “Corporate Sustainability and Economic Performance in Small and Medium Sized Enterprises”, Journal of Cleaner Production, 108, pp. 603-612.
  • Vitolla, Filippo - Raimo, Nicola - Rubino, Michele (2019), “Board Characteristics and Integrated Reporting Quality: an Agency Theory Perspective”, Corporate Social Responsibility Environmental Management. 27, pp. 1152– 1163.
  • WICI (2013), “Connectivity: Background Paper for <IR>”, International Integrated Reporting Council, World Intellectual Capital Initiative, London.
  • Yüksel, F. 2018, “Entegre Raporlama, Değer Yaratma Ve Entelektüel Katma Değer Katsayısı: BİST Kurumsal Yönetim Endeksinde Bir Uygulama”, Muhasebe Bilim Dünyası Dergisi,Özel Sayı; 20, 473-492.
  • Zhaoyang Guo - Udaya Kga Kumara (2012), “Corporate Governance and Firm Performance of Listed Firms in Sri Lanka”, Procedia - Social and Behavioral Sciences, 40, pp. 664-667.
  • Zhou, Shan - Simnett, Roger - Green, Wendy (2017), “Does Integrated Reporting Matter to The Capital Market?”, Abacus, 53(1), pp. 94-132.
There are 46 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Şerife Önder 0000-0001-9251-0283

İlknur Çelik 0000-0001-9644-1131

Publication Date October 4, 2021
Submission Date June 8, 2021
Published in Issue Year 2021 Issue: 92

Cite

APA Önder, Ş., & Çelik, İ. (2021). Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama. Muhasebe Ve Finansman Dergisi(92), 61-72. https://doi.org/10.25095/mufad.949557
AMA Önder Ş, Çelik İ. Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. October 2021;(92):61-72. doi:10.25095/mufad.949557
Chicago Önder, Şerife, and İlknur Çelik. “Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama”. Muhasebe Ve Finansman Dergisi, no. 92 (October 2021): 61-72. https://doi.org/10.25095/mufad.949557.
EndNote Önder Ş, Çelik İ (October 1, 2021) Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi 92 61–72.
IEEE Ş. Önder and İ. Çelik, “Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama”, Muhasebe ve Finansman Dergisi, no. 92, pp. 61–72, October 2021, doi: 10.25095/mufad.949557.
ISNAD Önder, Şerife - Çelik, İlknur. “Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama”. Muhasebe ve Finansman Dergisi 92 (October 2021), 61-72. https://doi.org/10.25095/mufad.949557.
JAMA Önder Ş, Çelik İ. Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2021;:61–72.
MLA Önder, Şerife and İlknur Çelik. “Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama”. Muhasebe Ve Finansman Dergisi, no. 92, 2021, pp. 61-72, doi:10.25095/mufad.949557.
Vancouver Önder Ş, Çelik İ. Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2021(92):61-72.

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