The effect of ownership structure on financial reporting timeliness: an implementation on Borsa Istanbul

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dc.contributor.authorÇelik, Beylem
dc.contributor.authorÖzer, Gökhan
dc.contributor.authorMerter, Abdullah Kürşat
dc.date.accessioned2024-06-13T20:18:20Z
dc.date.available2024-06-13T20:18:20Z
dc.date.issued2023
dc.departmentFakülteler, İktisadi, İdari ve Sosyal Bilimler Fakültesi, İşletme Bölümü
dc.description.abstractThe purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was carried out using the two-stage GMM method, and it was determined that there was no endogeneity problem. The results provide valuable information for financial reporting users, such as investors, companies, regulators, policymakers, and auditors, and will aid them in their decision-making processes as it reduces information asymmetry and contributes to the improvement of the financial reporting quality.
dc.identifier.doi10.1177/21582440231207458
dc.identifier.issn2158-2440
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85177211215
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.1177/21582440231207458
dc.identifier.urihttps://hdl.handle.net/11501/1331
dc.identifier.volume13
dc.identifier.wosWOS:001104288000001
dc.identifier.wosqualityQ1
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorÇelik, Beylem
dc.institutionauthorid0000-0003-4322-5907
dc.language.isoen
dc.publisherSage Publications Inc
dc.relation.ispartofSAGE Open
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectBorsa Istanbul
dc.subjectFinancial Reporting
dc.subjectOwnership Structure
dc.subjectTimeliness
dc.titleThe effect of ownership structure on financial reporting timeliness: an implementation on Borsa Istanbul
dc.typeArticle

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