期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2016
期号：48
页码：65-82
语种：English
出版社：Erciyes University
摘要：This paper analyzes intellectual capital disclosures in sustainability reports of the firms and the effect of several factors on the level of disclosures.The relation of the intellectual capital disclosure level (ICD),calculated for each firm based on the number of intellectual capital items disclosed in sustainability reports,with firm size,market to book value of equity (M/B ratio) GRI adherence and whether the firm is being granted corporate governance rating is investigated.The findings of the study reveal that human capital is the most widely disclosed intellectual capital element in sustainability reports.Regression analysis reveals statistically significant positive relations of intellectual capital disclosure level with firm size and GRI adherence.
其他摘要：Bu çalışma,sürdürülebilirlik raporu yayınlayan firmaların raporlarında entelektüel sermaye ile ilgili açıklamalara yer verme düzeyleri ve söz konusu düzeyi etkileyen olası faktörlerin analizini kapsamaktadır.Sürdürülebilirlik raporlarında yer verilen ente
关键词：Intellectual Capital Disclosures;Sutainability Reports;BIST 100 Index;Global Reporting Initiative (GRI)
