Browsing by Author "Yardimci, Bengu"

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Analysis of Value Creation Disclosures in Logistics Industry: Evidence From Integrated Reports
(University of Tehran College of Farabi, 2023) Bengu Yardımcı; Aylin Çalışkan; Yardimci, Bengu; Caliskan, Aylin
This study aimed to determine reporting compliance by measuring the extent to which Integrated Reporting Framework content element is linked to value creation. The sample of the logistics industry study was gathered from Integrated Reporting Examples Database. Sentence-by-sentence content analysis was conducted on 11 integrated reports of logistics companies using a multi-weighted scoring tool and an Integrated Reporting Value Creation Checklist (IRVC) based on the literature and the International Integrated Reporting Council (IIRC) Integrated Reporting (IR) framework. Additionally descriptive statistics were performed for subtitles of IRVC Value Creation Scores and the Integrated Report Specific Feature Scores. In the end IR content disclosures of logistics companies were presented. The scoring results of the Content Analysis were interpreted in terms of each content element and each company scores. Additionally descriptive statistics were applied for IRVC scores. The findings indicated that content items were highly aligned with value creation links with the highest scores being determined in "business model"and the lowest scores in "performance""outlook"and "risks and opportunities."In addition it has been observed that there are noticeable differences among the company value creation scores in the current practice. © 2023 Elsevier B.V. All rights reserved.
Corporate Governance Diversity and Environmental Performance Disclosure in Sustainability Reporting of Industrial Companies
(DR. Viktor Koval, 2025) Yardimci, Bengu; Aslanertik, Banu Esra
Introduction. As sustainability goals have become central to the global agenda, society and government institutions have become increasingly aware of and concerned about environmental challenges. Therefore, regulatory authorities have urged companies to be transparent and accountable for their environmental performance. In this context, increasing the number of women on corporate boards has become a central driver of the design and development of corporate sustainability initiatives. Aim and tasks. This study examines the impact of corporate board structure and female representation on environmental disclosure, as reported in the activity, sustainability, and integrated reports of 40 manufacturing companies listed on the Borsa Istanbul in 2023. Results. This study examines the impact of gender diversity, particularly female inclusion in audit committees and the number of female board members, on the level of environmental disclosure in sustainability compliance reports. Multiple regression analysis was employed to evaluate the influence of independent variables on environmental compliance. The study of 40 manufacturing companies listed on the Istanbul Stock Exchange in 2023 found that, on average, these companies had a high level of environmental compliance (mean = 39, range = 6-48), with 58% of the companies having a score of 40 or higher. Regression analysis (R2 = 0.207; p = 0.037) showed that board gender diversity (beta = 2.931; p = 0.006) had a significant positive effect on environmental disclosure, whereas the number of women on the board and presence in audit committees had no such effect. Content analysis indicates a high degree of compliance in the manufacturing sector. The results indicate that companies with female board members have more tendencies to provide high levels of environmental disclosure. Conclusions. This study demonstrates that board diversity has a positive impact on companies' environmental performance and reporting practices. However, the number of women on boards and female representation on the audit committee were not statistically significant in relation to the level of compliance with environmental disclosure. Further research is needed to understand how board diversity influences environmental management in various industries and countries.
Citation - WoS: 6
The day of the week effects in stockmarkets of countries with predominantly Muslim populations
(EMERALD GROUP PUBLISHING LTD, 2020) Bengu Yardimci; Sabri Erdem; Yardimci, Bengu; Erdem, Sabri
Purpose - The purpose of this paper is to investigate the day of the week (DoW) effect in stock markets of 19 countries with a predominantly Muslim population over the world. Design/methodology/approach - The empirical research was conducted by using the descriptive statistical analysis and Generalized Autoregressive Conditional Heteroskedasticity (GARCH) method in 19 stock markets for the past decade. Findings - The findings in this paper present the evidence of the DoW effect in the majority of the stock markets analyzed. The findings were also consistent with the results of some previous studies regarding the DoW effect in various countries but some were found to be surprisingly different. Research limitations/implications - This study puts forward the view that investors may consider DoW diversities for their investment decisions regarding the countries with predominantly Muslim population. The authors conclude that additional factors affecting Islamic countries' stock markets such as geographic proximity trading days market capitalization and ethnicity should be considered as well. Originality/value - Researchers have shown an increased interest in calendar anomalies in stock exchanges of some individual Arab countries. This study contributes to the literature by examining Muslim country stock markets collectively.
Citation - WoS: 2
The relationship between compliance level and value creation: evidence from integrated reports in Turkey
(EMERALD GROUP PUBLISHING LTD, 2024) B. Esra Aslanertik; Bengu Yardimci; Aslanertik, B. Esra; Yardimci, Bengu
Purpose This study aims to investigate the level of reporting compliance in terms of content elements measure to what extent each content element of the integrated reporting (IR) framework is linked to value creation and demonstrate the relationship between the level of compliance and value creation linkages. Design/methodology/approach The sample for this study consists of 12 companies 11 of which are public and 1 is non-public. The data is obtained from the Integrated Reporting Turkey Network founded in 2015 in Turkey. This study applies a holistic approach integrating two different content analysis methods. First a multi-weighted scoring system is constructed by using the IR content elements and the previously developed indexes in the literature. Second in-depth sentence-by-sentence content analysis is used to determine the relation between the content elements and value creation. Findings The results of the multi-weighted scoring system indicate a high level of compliance in the banking sector. On the other hand the scores of the content analysis demonstrate higher scores in the disclosures of basis of preparation and presentation organizational overview and external environment strategy and resource allocation performance and business model elements while lower scores in the elements of risk and opportunities and outlook. The lowest compliance level associated with lower content analysis scores may indicate a low level of value creation potential. Consequently this two-stage scoring is critical as it clarifies the relation between compliance level and the explanatory power of each content element from a value creation perspective. Originality/value This study aims to support the policymakers and regulators in highlighting the importance of measuring and reporting value. Furthermore it intends to encourage companies to produce reports that increase the value relevance of accounting information to contribute to the development of capital markets. The current literature includes research that mainly concentrates only on the quality or extent of IR disclosure practices. This study offers a combined analysis that helps to determine at what level a company has accomplished the expectations of the International Integrated Reporting Council in terms of both the content and the value creation potential.