INVESTIGATION OF THE REPORTS PREPARED BY COMPANIES WITHIN THE SCOPE OF LEGAL ARRANGEMENT

Authors : Hakan Cavlak, Yasin Cebeci

Pages : 37-47

Doi:10.17261/Pressacademia.2017.390

View : 20 | Download : 14

Publication Date : 2017-06-30

Article Type : Research Paper

Abstract :Internal and external stakeholders need a variety of information to make the right decision about the companies. This information is generally included in reports that prepared and released to the public by the companies. Reports that include both financial and nonfinancial information related to the companies are also published under different names: Independent Audit Report, Annual Report, Sustainability Report, Corporate Governance Report and Integrated Report. In this study, firstly, it was examined that the reports are prepared in which scope of legal arrangement, whether it is obligatory to publish, what institution or organization determined the information to be included in the reports and what kind of information it contains. Later, it was aimed to determine which companies in Turkey provided the relevant reports and determine the level of use of the reports. 
Keywords : Report, independent audit report, annual report, sustainability report, corporate governance report and integrated report