The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms

Saime Önce and Gülşen Çavuş ()
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Saime Önce: Anadolu Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, Eskişehir, Türkiye
Gülşen Çavuş: Anadolu Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü, Eskişehir, Türkiye

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2020, vol. 0, issue 62, 1-10

Abstract: The research aim is to evaluate whether there is a relationship between sustainability and financial reporting quality for the companies operating in the BIST Manufacturing Sector as of 2015-2018. The independent variable of the model created within the scope of the research is financial reporting quality, the dependent variable is a categorical variable; sustainability report publishing companies and non-publishing ones. Panel data analysis was applied to estimate the model. Consequently, the financial reports of sustainability report publishing companies were found to be of higher quality than non-publishing ones. Enterprises with low profit management practices provide high quality financial reports and are more transparent to stakeholders with sustainability reporting. Information asymmetry was reduced as businesses increased their transparent reporting practices towards stakeholders.

Keywords: Financial reporting quality; sustainability reporting; earnings management (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2020:i:62:p:1-10

DOI: 10.26650/MED.2020674583

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