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
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