RELATIONSHIP OF CORPORATE GOVERNANCE AND INTEGRATED REPORTING: A RESEARCH ON THE CORPORATE IN THE BIST CORPORATE GOVERNANCE INDEX

Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 11, Issue 2

Abstract

The aim of this study is to find the ranking of the companies which are listed in Borsa İstanbul (BIST) chemicals, petroleum, rubber and plastic (CPRP) products industry according to their cash flow information with the methods of ARAS (Additive Ratio Assessment) and COPRAS (Complex Proportional Assessment). For the performance ranking of the 32 companies in the BIST-CPRP sector, 18 ratios based on cash flow information were selected as the criterion. Additionally, 16 criterions are selected as high and 2 criterions are selected as low among 18 criterions. The results of ranking with ARAS and COPRAS methods were not identical, but convergent results were obtained.

Authors and Affiliations

Emre KAPLANOĞLU

Keywords

Related Articles

FACTORS AFFECTING THE SUCCESS OF EXPORT RELATED VAT REFUND PROCESS: A STUDY ON SWORN-IN CERTIFIED PUBLIC ACCOUNTANTS

The profession of chartered accountancy is gaining more and more importance with its various fields of specialization. The field of VAT refunds, which is one of those areas of specialization, requires a good command of k...

A SURVEY ON THE EFFECTS OF ETHICS TRAINING FOR AUDITORS ON AUDITORS’ PERCEPTION OF ACCOUNTING FRAUD

This study aims to find out whether there is a significant difference between perception levels of accounting fraud of auditors having ethics training and auditors not having ethics training being held by TESMER (Basic E...

THE EFFECT OF CORPORATE GOVERNANCE PRACTICES ON PERFORMANCE OF INSURANCE COMPANIES

The view that one of the underlying reason for global crises and corporate scandals are mismanagement policies, has led firms to search for innovation in management mentality. The concept of corporate governance has emer...

RELATIONSHIP OF CORPORATE GOVERNANCE AND INTEGRATED REPORTING: A RESEARCH ON THE CORPORATE IN THE BIST CORPORATE GOVERNANCE INDEX

The aim of this study is to find the ranking of the companies which are listed in Borsa İstanbul (BIST) chemicals, petroleum, rubber and plastic (CPRP) products industry according to their cash flow information with the...

DIGITAL PUBLIC FINANCIAL MANAGEMENT SYSTEM AND BLOCKCHAIN TECHNOLOGY

Recently, information technology has created significant discoveries that may go beyond providing digitalization of a double entry bookkeeping system. Among these discoveries, both the implementing and regulatory autho...

Download PDF file
  • EP ID EP414647
  • DOI 10.29067/muvu.340614
  • Views 69
  • Downloads 0

How To Cite

Emre KAPLANOĞLU (2018). RELATIONSHIP OF CORPORATE GOVERNANCE AND INTEGRATED REPORTING: A RESEARCH ON THE CORPORATE IN THE BIST CORPORATE GOVERNANCE INDEX. Muhasebe ve Vergi Uygulamaları Dergisi, 11(2), 153-184. https://europub.co.uk/articles/-A-414647