Segment Reporting under Operating Segments Standard: A Research on the Borsa Istanbul Companies
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 70
Abstract
This study aims to determine both the segment disclosure practices of the firms listed on the Borsa Istanbul (BIST) 100 for the period between 2006 and 2014 and the factors that affect their segment disclosure levels. The impact of several firm characteristics as firm size, profitability, leverage, ownership structure, auditing firm size, and the board independence on the segment reporting disclosure level is examined by employing panel data analysis. According to the analysis results, segment disclosure level of the entities improved significantly during this period. The findings of the research indicate that firm size has a significant positive affect on segment reporting disclosure level of the companies. In addition to this, the ownership structure has a positive relationship with products and services based segment disclosure level. Further, the entities which are audited by big four audit companies disclose more geographical segment data. Contrary to expectations, profitability affects segment disclosure level negatively.
Authors and Affiliations
Merve KILIÇ
Keywords
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- EP ID EP106938
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