An applied study via structural equation modeling on disclosure

Basit Öğe Kaydı
dc.contributor.authorUyar M.
dc.contributor.authorYilmaz G.
dc.contributor.authorGüner M.F.
dc.date.accessioned2024-03-13T10:01:14Z
dc.date.available2024-03-13T10:01:14Z
dc.date.issued2013
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractThe aim of this study is to diagnose whether there is a relationship between company characteristics and disclosure. Therefore, the study adopts and uses an architecture which includes an applied study and investigation which demonstrates the impacts of companies managerial and financial properties on companies voluntary disclosure via structural equation modeling that is high level research technique and data organization method. In the first step of the study, we discussed the financial and management aspects of company characteristics, followed by a discussion on voluntary disclosure determinants. The hypotheses set forth in the study were tested by the establishment of a structural model. Using data from 237 listed companies, we find that the financial and management characteristics of companies have a direct influence on the level of disclosure. As a result of this finding we say information asymmetry tends to decrease in companies with a strong financial structure along with advanced corporate administration values. Such decrease in information asymmetry brings along an increase of the disclosure level, which in turn has positive effects on a company's market values which attract more people and investor to developing markets and countries around the world. © 2013 Asian Network for Scientific Information.en_US
dc.identifier.doi10.3923/jas.2013.960.973
dc.identifier.endpage973en_US
dc.identifier.issn1812-5654
dc.identifier.issue7en_US
dc.identifier.scopus2-s2.0-84883814257en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage960en_US
dc.identifier.urihttps://doi.org/10.3923/jas.2013.960.973
dc.identifier.urihttps://hdl.handle.net/20.500.12662/3072
dc.identifier.volume13en_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.relation.ispartofJournal of Applied Sciencesen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectFinancial characteristicsen_US
dc.subjectInformation asymmetryen_US
dc.subjectManagement characteristicsen_US
dc.subjectStructural equation modelingen_US
dc.subjectVoluntary disclosureen_US
dc.titleAn applied study via structural equation modeling on disclosureen_US
dc.typeArticleen_US

Dosyalar

Koleksiyon

Scopus İndeksli Yayınlar Koleksiyonu