The influence of firm characteristics on disclosure of financial ratios in annual reports of Turkish firms listed in the Istanbul Stock Exchange

Ali Uyar · Merve Kılıç

40 citations0/0 files storedInternational Journal of Accounting Auditing and Performance Evaluation

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

This study extends prior research by investigating the influence of firm characteristics on voluntary disclosure of financial ratios in the annual reports of Turkish listed companies. The sample consists of industrial firms listed in the Istanbul Stock Exchange (ISE). The firms’ annual reports were downloaded from their corporate websites. As methodology, content analysis was utilised to determine the financial ratio disclosure level of the firms. The findings revealed that Turkish listed firms disclose, on the average, 5.37 financial ratios in their annual reports. Count data regression models (Poisson and Negative binomial) were used to test the hypotheses. The results of multivariate analyses indicate that firm size, auditor size, profitability and ownership diffusion have significant positive association with voluntary disclosure level of financial ratios, while leverage does not.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1966Financial Ratios As Predictors of Failure 1977The Determination of Financial Structure: The Incentive-Signalling Approach 2010The financial reporting environment: Review of the recent literature 2004Additions to corporate boards: the effect of gender

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