Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.contributor.authorZeytinoglu, Emin-
dc.identifier.citationZeytinoglu, E. (2015). Disclosure of segment information in accordance with the operating segment standard : the case of Borsa Istanbuli. Journal of Accounting, Finance and Auditing Studies, 1(4), 81-107.en_GB
dc.description.abstractIn this competitive environment where economy has been witnessing profound changes for the last couple of years, numerous companies have been forced to operate in different geographical areas and in various lines of work. In this period during which the segment information has proved to be very critical, the need for accounting standards has become much more evident. Based on the Operating Segments Standard, this study aims to review the segment reporting procedures of the companies that are traded on Borsa Istanbul and identify the factors affecting the disclosure of segment information. The disclosure level of the segment information is analyzed by means of the disclosure index formed under the items subject to compulsory disclosure in the Turkish Financial Reporting Standards-8. It has been revealed that nearly 29% of the companies registered in the BIST All Shares have carried out segment reporting procedures. By making use of the multiple linear regression model, this study seeks to identify the characteristics of the companies which disclosed their level of segment information. Being statistically significant, this model has suggested that there is a significant positive correlation between the disclosure level of segment information and the firm size and leverage ratio.en_GB
dc.publisherAhmet Gökgözen_GB
dc.subjectFinancial statements -- Standardsen_GB
dc.subjectFinancial institutions -- Accountingen_GB
dc.subjectFinancial statements -- Turkeyen_GB
dc.subjectDisclosure in accountingen_GB
dc.titleDisclosure of segment information in accordance with the operating segment standard : the case of Borsa Istanbulien_GB
dc.title.alternativeFaaliyet bolumleri standardi dogrultusunda bolumsel bilginin aciklanmasi : Borsa Istanbul ornegien_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 4
Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 4

Files in This Item:
File Description SizeFormat 
JAFAS, 1(4) - A5.pdf426.5 kBAdobe PDFView/Open

Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.