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：2018
期号：52
页码：17-46
语种：English
出版社：Erciyes University
摘要：Risk reporting is the disclosure of information about the current and potential risks of the business to the persons and entities related in the business.It is important for companies to report practices in order to earn the trust of investors.The aim of this work is to determine firm level determinants of risk reporting.For this purpose,122 firms traded in the Istanbul Stock Exchange (BIST) was examined for the period 2013-2015.The data are compiled from Public Disclosure Platform,company's web pages,firm’s annual reports,the financial statements footnotes and explanations and the corporate governance compliance reports,from the web page www.isinvestment.com and the DataStream database.In the study,the relationship among business size,performance,risk level,foreign share,free float ratio,shareholder structure and corporate governance features and risk explanations are examined.According to the results of the analysis,it has been revealed that business size and board structure have significant and positive impacts on risk disclosures.However,it has been determined that there is no significant relationship between business performance,firm risk level and ownership structure of the company and risk disclosures and it does not affect risk disclosures.
其他摘要：Risk raporlama,işletmelerin mevcut ve potansiyel riskleri ile ilgili bilgilerin işletmeyle ilgili kişi ve kurumlara ilan edilmesidir.Yatırımcıların güveninin kazanılması için şirketlerin raporlama uygulamaları önemlidir.Bu kapsamda çalışma,risk raporlaman
