The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was carried out using the two-stage GMM method, and it was determined that there was no endogeneity problem. The results provide valuable information for financial reporting users, such as investors, companies, regulators, policymakers, and auditors, and will aid them in their decision-making processes as it reduces information asymmetry and contributes to the improvement of the financial reporting quality.
Keyword: Borsa Istanbul; financial reporting; ownership structure; timeliness
Название публикации (dc.title) | The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul |
Автор/ы (dc.contributor.yazarlar) | Beylem Çelik, Gökhan Özer, Abdullah Kürşat Merter |
Вид публикации (dc.type) | Makale |
Язык (dc.language) | İngilizce |
Год публикации (dc.date.issued) | 2023 |
Национальный/Международный (dc.identifier.ulusaluluslararasi) | Uluslararası |
Источник (dc.relation.journal) | Sage Open |
Номер (dc.identifier.issue) | 4 |
Том/№ (dc.identifier.volume) | 13 |
Страница (dc.identifier.startpage) | 1-18 |
ISSN/ISBN (dc.identifier.issn) | ISSN: 2158-2440 |
Издатель (dc.publisher) | Sage Publications |
Базы данных (dc.contributor.veritaban) | Web of Science Core Collection |
Базы данных (dc.contributor.veritaban) | Sage |
Базы данных (dc.contributor.veritaban) | Scopus |
Вид индекса (dc.identifier.index) | SSCI |
Вид индекса (dc.identifier.index) | Scopus |
Импакт-фактор (dc.identifier.etkifaktoru) | 2 / 2022-WOS / Son 5 yıl: 2,2 |
Резюме (dc.description.abstract) | The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was carried out using the two-stage GMM method, and it was determined that there was no endogeneity problem. The results provide valuable information for financial reporting users, such as investors, companies, regulators, policymakers, and auditors, and will aid them in their decision-making processes as it reduces information asymmetry and contributes to the improvement of the financial reporting quality. |
Резюме (dc.description.abstract) | Keyword: Borsa Istanbul; financial reporting; ownership structure; timeliness |
URL (dc.rights) | https://journals.sagepub.com/doi/full/10.1177/21582440231207458 |
DOI (dc.identifier.doi) | 10.1177/21582440231207458 |
Факультет / Институт (dc.identifier.fakulte) | İktisadi ve İdari Bilimler Fakültesi |
Кафедра (dc.identifier.bolum) | İşletme Bölümü |
Автор(ы) в учреждении (dc.contributor.author) | Gökhan ÖZER |
№ регистрации (dc.identifier.kayitno) | BLF3E89F0B |
Дата регистрации (dc.date.available) | 2023-12-05 |
Заметка (Год публикации) (dc.identifier.notyayinyili) | October - December 2023 |
Wos No (dc.identifier.wos) | WOS:001104288000001 |
Тематический рубрикатор (dc.subject) | Borsa Istanbul |
Тематический рубрикатор (dc.subject) | financial reporting |
Тематический рубрикатор (dc.subject) | ownership structure |
Тематический рубрикатор (dc.subject) | timeliness |