Ali Fatih DALKILIÇ, Melissa Nihal CAGLE, Çağnur KAYTMAZ BALSARI

EVALUATION OF CORPORATE WEBSITES UNDER A PUBLIC DISCLOSURE AND TRANSPARENCY PLATFORM

İletişim ve bilgi paylaşımının büyük çoğunluğunun internet üzerinden gerçekleştiği günümüzde, kurumsal internet siteleri şirketlerin tüm paydaşları ile iletişim ve paylaşımlarının en önemli platformu haline gelmiştir. Ülkemizde, Kamuyu Aydınlatma ve Şeffaflık ilkeleri gereği Sermaye Piyasaları Kurumu tarafından (SPK) şirketlerin internet sitelerinde bulunması gereken içerik ile ilgili düzenlemeler yapılmıştır. Bu çalışmada, Borsa İstanbul'da bulunan ve örneklemde yeralan şirketlerin internet sitelerinin, SPK düzenlemeleri çerçevesinde bir endeks oluşturularak incelenmesi ve internet sitelerinin içeriklerinin şeffaflığının şirket bazında belirleyicilerinin analiz edilmesi hedeflenmektedir. Çalışmanın sonuçları, internet siteleri yolu ile paydaşlar ile bilgi paylaşımı ve kurumsal şeffaflığın sağlanmasında önemli olan, firma bazlı değişkenlerin belirlenmesi açısından kurumsal yönetim literatürüne katkıda bulunmaktadır.

KURUMSAL İNTERNET SİTELERİNİN KAMUYU AYDINLATMA VE ŞEFFAFLIK PLATFORMU OLARAK DEĞERLENDİRİLMESİ

Corporate websites have become the most significant platform in communication that enhances the sharing of information with stakeholders. The Public Disclosure and Transparency Principles issued by the Turkish Capital Markets Board (CMB), covers the mandatory content requirements for corporate websites. This study aims to generate a transparency index and detect the firm based determinants of firm transparency by analyzing the websites of listed under Borsa Istanbul via the framework of CMB principles. The findings of this study contributes to the corporate governance literature by providing evidence on the firm based determinants of transparency through corporate websites.

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