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Dobrowolne ujawnianie informacji i wewnętrzne mechanizmy nadzoru korporacyjnego

Dobrowolne ujawnianie informacji i wewnętrzne mechanizmy nadzoru korporacyjnego

          
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About the Book

Po pierwsze, badanie ma na celu zmierzenie poziomu dobrowolnego ujawniania informacji w rocznych raportach banków notowanych na Borsa Istanbul w okresie od 2013 do 2017 roku. Po drugie, badanie ma na celu zbadanie, czy poziom dobrowolnego ujawniania informacji w raportach rocznych wzrósl znacząco w okresie objętym badaniem. Wreszcie, badanie to analizuje związek między mechanizmami nadzoru korporacyjnego a poziomem dobrowolnego ujawniania informacji. W niniejszym opracowaniu przyjęto samodzielnie skonstruowany nieważony indeks ujawniania informacji zawierający 64 pozycje do pomiaru zakresu dobrowolnego ujawniania informacji w 65 raportach rocznych 13 banków. Do analizy danych badawczych zastosowano analizę treści, analizę opisową, analizę korelacji oraz analizę regresji wielokrotnej FGLS. Wyniki wykazaly, że zakres dobrowolności ujawnień w bankach byl wysoki, ze średnią ogólną na poziomie 77%. Zaobserwowano również istotny wzrost poziomu dobrowolności ujawniania informacji w badanym okresie. Wyniki regresji pokazaly, że niezależnośc rady, wielkośc rady, wiedza finansowa komitetu audytu i posiedzenia komitetu audytu byly znaczące w wyjaśnianiu zmienności poziomu dobrowolnego ujawniania informacji, podczas gdy inne zmienne niezależne byly nieistotne.


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Product Details
  • ISBN-13: 9786203399325
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Wydawnictwo Nasza Wiedza
  • Height: 229 mm
  • No of Pages: 236
  • Spine Width: 14 mm
  • Width: 152 mm
  • ISBN-10: 6203399329
  • Publisher Date: 18 Mar 2021
  • Binding: Paperback
  • Language: Polish
  • Returnable: N
  • Weight: 353 gr


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Dobrowolne ujawnianie informacji i wewnętrzne mechanizmy nadzoru korporacyjnego
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