Freiwillige Offenlegung und interne Corporate-Governance-Mechanismen
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Freiwillige Offenlegung und interne Corporate-Governance-Mechanismen

Freiwillige Offenlegung und interne Corporate-Governance-Mechanismen


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About the Book

Erstens zielt die Studie darauf ab, das Niveau der freiwilligen Offenlegung in den Geschäftsberichten der an der Borsa Istanbul notierten Banken im Zeitraum von 2013 bis 2017 zu messen. Zweitens soll untersucht werden, ob das Niveau der freiwilligen Offenlegung in den Geschäftsberichten während des Untersuchungszeitraums signifikant gestiegen ist. Schließlich untersucht diese Studie die Beziehung zwischen Corporate-Governance-Mechanismen und dem Ausmaß der freiwilligen Offenlegung. Diese Studie verwendet einen selbst konstruierten, ungewichteten Offenlegungsindex mit 64 Items, um das Ausmaß der freiwilligen Offenlegung in 65 Geschäftsberichten von 13 Banken zu messen. Die Studie verwendete Inhalts-, Beschreibungs-, Korrelations- und multiple FGLS-Regressionsanalysen, um die Forschungsdaten zu analysieren. Die Ergebnisse zeigten, dass das Ausmaß der freiwilligen Offenlegung in den Banken hoch war, mit einem Gesamtdurchschnitt von 77%. Außerdem gab es einen signifikanten Anstieg des Ausmaßes der freiwilligen Offenlegung im Laufe des Zeitraums. Die Regressionsergebnisse zeigten, dass die Unabhängigkeit des Boards, die Größe des Boards, die finanzielle Expertise des Prüfungsausschusses und die Sitzungen des Prüfungsausschusses signifikant die Variation im Umfang der freiwilligen Offenlegung erklärten, während andere unabhängige Variablen nicht signifikant waren.


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Product Details
  • ISBN-13: 9786203399257
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 244
  • Spine Width: 14 mm
  • Width: 152 mm
  • ISBN-10: 6203399256
  • Publisher Date: 18 Mar 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 412 gr


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Freiwillige Offenlegung und interne Corporate-Governance-Mechanismen
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Freiwillige Offenlegung und interne Corporate-Governance-Mechanismen
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