کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1120341 | 1488497 | 2012 | 9 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Influence of Corporate Attributes on Forward-looking Information Disclosure in Publicly Traded Turkish Corporations
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
علوم انسانی و هنر
هنر و علوم انسانی (عمومی)
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چکیده انگلیسی
The purpose of this study is to determine the extent of forward-looking information disclosure in publicly traded Turkish corporations, and to identify drivers of disclosure. Through content analysis of annual reports, we identified the level of forward- looking information disclosure in Turkish listed manufacturing companies. According to the results, forward-looking disclosure level is not high among Turkish companies currently; the majority of the disclosures are qualitative; and while all firms spread good news, no one discloses the bad ones. Furthermore, the results indicate that firm size and auditor size are the significant variables in explaining forward-looking information disclosure level; other five variables (i.e. profitability, leverage, ownership structure, independent directors, listing age) are insignificant.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 62, 24 October 2012, Pages 244-252
Journal: Procedia - Social and Behavioral Sciences - Volume 62, 24 October 2012, Pages 244-252
نویسندگان
Ali Uyar, Merve Kilic,