%0 Journal Article
%T RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTEGRATED REPORTING: A RESEARCH ON THE COMPANIES IN THE BIST CORPORATE GOVERNANCE INDEX
%A Filiz Y¨¹KSEL
%J -
%D 2018
%X Corporate reports are prepared and presented in accordance with the transparency and accountability principles of corporate governance principles. One of the corporate reports is the integrated reporting. Integrated reporting is the process of transferring the value created at the end of business activities to the information users through an integrated report. The guideline for integrated reporting is the International Integrated Reporting Framework (Framework). In this study, 2016 annual reports of companies in the BIST Corporate Governance Index has been subject to content analysis in accordance with criteria that generated from content items in the Framework, the compliance of the examined reports with the integrated reporting has been tried to be determined, integrated reporting score and content factor scores and corporate governance rating grades has been compared to examine the relationship between corporate governance principles and integrated reporting principles. As a result of the study, a positive relationship was found between the integrated report score and the corporate governance rating score, shareholder rating score, public disclosure rating score, stakeholder rating score, and management board rating score
%K Kurumsal Y£¿netim
%K Entegre Raporlama
%K Entegre Rapor
%K B£¿ST Kurumsal Y£¿netim Endeksi
%U http://dergipark.org.tr/muvu/issue/36666/340772