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Divulgazione volontaria e meccanismi interni di governo societario

Divulgazione volontaria e meccanismi interni di governo societario

          
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About the Book

In primo luogo, lo studio mira a misurare il livello di divulgazione volontaria nelle relazioni annuali delle banche quotate in Borsa Istanbul nel periodo dal 2013 al 2017. In secondo luogo, si cerca di indagare se il livello di divulgazione volontaria nelle relazioni annuali sia aumentato significativamente durante il periodo di studio. Infine, questo studio esamina la relazione tra i meccanismi di corporate governance e il livello di divulgazione volontaria. Questo studio adotta un indice di divulgazione auto-costruito e non ponderato che include 64 voci per misurare il livello di divulgazione volontaria in 65 relazioni annuali di 13 banche. Lo studio ha applicato analisi di contenuto, descrittive, di correlazione e di regressione multipla FGLS per analizzare i dati della ricerca. I risultati hanno mostrato che il grado di divulgazione volontaria nelle banche era alto, con una media complessiva del 77%. Inoltre, c'è stato un aumento significativo del livello di divulgazione volontaria nel corso del periodo. I risultati della regressione hanno mostrato che l'indipendenza del consiglio, le dimensioni del consiglio, la competenza finanziaria del comitato di revisione e le riunioni del comitato di revisione erano significative nello spiegare la variazione del livello di divulgazione volontaria, mentre le altre variabili indipendenti erano insignificanti.


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Product Details
  • ISBN-13: 9786203399332
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 232
  • Spine Width: 13 mm
  • Width: 152 mm
  • ISBN-10: 6203399337
  • Publisher Date: 18 Mar 2021
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 349 gr


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