GÖNÜLLÜ KAMUYU AYDINLATMANIN SİSTEMATİK RİSK ÜZERİNDEKİ ETKİSİ*

Çalışmada işletmelerin zorunlu açıklamalara ek daha fazla özel bilgiyi gönüllü olarak kamuya açıklamalarının çeşitlendirme yoluyla azaltılamayan sistematik risk üzerindeki etkisi tespit edilmeye çalışılmıştır. Havuzlanmış regresyon yöntemi ile yapılan analiz sonucunda işletmelerin zorunlu açıklamalara ek olarak gönüllü açıklama seviyelerini artırdıklarında azalan belirsizlik nedeni ile işletmeye ait sistematik riskin azaldığı bulgusuna ulaşılmıştır.

THE EFFECT OF VOLUNTARY DISCLOSURE ON SYSTEMATIC RISK

In this study, we tried to determine the effect of voluntary disclosure of more private information in addition to mandatory disclosure made by firms, on systematic risk which cannot be reduced via diversification. Analyzing the data with pooled regression, we found that when firms increase voluntary disclosure levels, firm-specific systematic risk levels decrease because of the decrease in uncertainty levels.

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Muhasebe Bilim Dünyası Dergisi-Cover
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 2015
  • Yayıncı: MÖDAV Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı
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