Cemal İBİŞ
(Işık Üniversitesi, İşletme Bölümü)
Nesim MİZRAHİTOKATLI
(Marmara Üniversitesi, Sosyal Bilimler Enstitüsü)
Yıl: 2020Cilt: 15Sayı: 54ISSN: 1300-0845 / 1300-0845Sayfa Aralığı: 481 - 506İngilizce

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INTEGRATED REPORTING FOR SMALL AND MEDIUM ENTERPRISES IN TURKEY
Traditional financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today’s non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. The need for integrated reporting, which combines the non-financial reports and financial reports, emerges. In this research, it is aimed to learn the opinions of the accountants carrying out their activities in various fields of expertise on the Integrated Reporting and the Advantages of Integrated Reporting for SMEs. The data obtained from 605 correspondents were analyzed with SPSS 22 program and it is found that the participants’ views on Integrated Reporting were generally positive (3.78 ± 0.44) and they think that integrated reports provide advantages for SMEs (3.71 ± 0, 48).
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