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RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING

Yıl 2025, Cilt: 14 Sayı: 1, 25 - 33, 30.07.2025

Neylan Kaya

Öz

Purpose-Non-financial information disclosures regarding companies' sustainability efforts are in the spotlight. Therefore, companies are turning to environmental and social activities rather than the traditional approach focused on making profits. In this context, it is important to disclose non-financial information in a transparent manner as well as financial information. The study is conducted to determine whether corporate governance (CG) qualities and firm performance affect the disclosure of non-financial information.
Methodology- Within the scope of the study, a sample is created using data from 443 companies in European countries. In the study, panel data analysis is applied to the sample created for the years 2016–2020.
Findings- Study findings show the impact of financial performance (FP) and firm size on non-financial information disclosures. In addition, study findings reveal that corporate governance qualities also positively affect the disclosure of non-financial information. In this sense, it is seen that characteristics such as board size and having independent members contribute to greater disclosure of environmental information.
Conclusion- The study shows that companies that are large, have CG, or have high FP may be more focused on environmental activities and may disclose more non-financial information

Anahtar Kelimeler

Board of directors corporate governance non-financial information reporting firm performance panel data

Kaynakça

  • Adel, C., Hussain, M. M., Mohamed, E. K., Basuony, M. A. (2019). Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies? International J. of Accounting and Information Management, 27, 301–332. https://doi.org/10.1108/IJAIM-10-2017-0118
  • Alabdullah, T. T. Y., Ahmed, E. R., Muneerali, M. (2019). Effect of board size and duality on corporate social responsibility: What has improved in corporate governance in Asia? J. of Account. Science, 3(2), 121–135. https://doi.org/10.21070/jas.v3i2.2810
  • Almaqtari, F. A., Elsheikh, T., Al-Hattami, H. M., Mishra, N. (2023). The impact of board characteristics on environmentally friendly production: A cross country study in Asia and Europe. J. of Cleaner Production, 392(136257), https://doi.org/10.1016/j.sftr.2023.100149
  • Al-Shaer, H., Zaman, M. (2018). Credibility of sustainability reports: The contribution of audit committees. Business Strategy and the Environment, 27(7), 973–986. https://doi.org/10.1002/bse.2046
  • Ananzeh, H. (2022). Corporate governance and the quality of CSR disclosure: Lessons from an emerging economy. Society and Bus. Review, 17, 280–306. https://doi.org/10.1108/SBR-09-2021-0153
  • Ben-Amar W., Mclkennny, P. (2014). Board Effectiveness and the Voluntary Disclosure of Climate Change Information. Bus. Strategy and the Environment, 24(8), 704–719. https://doi.org/10.1002/bse.1840
  • Burritt, R.L., Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Account., Auditing & Accountability J., 23, 829–846. https://doi.org/10.1108/09513571011080144
  • Caesari, A.P., Irwanto, A.K., Syamsun, M. (2016). Analisis Hubungan corporate governance, corporate social responsibility, Dan Corporate financial performance Pada Perusahaan Kompas 100. J. Aplikasi Manajemen, 14(1), 78–87. http://dx.doi.org/10.18202/jam23026332.14.1.09
  • Calderón, R., Piñero, R., Redín, D. M. (2020). Understanding independence: board of directors and CSR. Front. Psychol., 11(552152). https://doi.org/10.3389/fpsyg.2020.552152
  • Chau, G., Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. J. of Int. Account., Auditing and Taxation, 19(2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002
  • Chen, C. J., Jaggi B. (2000). Association between independent non-executive directors, family control and financial disclosure in Hong Kong. J. of Account. and Public Policy, 19, 285–310.
  • Chen, H. L., Hsu, W. T., Chang, C. Y. (2016). Independent directors’ human and social capital, firm internationalization and performance implications: An integrated agency-resource dependence view. I. Bus. Review, 25(4), 859–871. https://doi.org/10.1016/j.ibusrev.2015.10.010
  • Cicchiello, A. F., Fellegara, A. M., Kazemikhasragh, A., Monferrà, S. (2021). Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity. Gend. Manag. Int. J., 36, 801–820. https://doi.org/10.1108/GM-05-2020-0147
  • De Silva, O., Hewage, Y. M. (2022). The impact of board size and audit committee characteristics on firm’s financial performance : Evidence from licensed commercial banks in Sri Lanka. Global J. of Account. and Economy Research, 3(1), 5–34. https://doi.org/10.46791/gjaer.2022.v03i01.02
  • Deng, X., Kang, J. K., Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. J. of Financ. Economics, 110(1), 87–109. https://doi.org/10.1016/j.jfineco.2013.04.014
  • Disli, M., Yilmaz, M. K., Mohamed, F. F. M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Account., Manag. and Policy J., 13(4), 929–952. https://doi.org/10.1108/sampj-09-2020-0313
  • Dutta, S., Lawson, R., Marcinko, D. (2012). Paradigms for sustainable development: Implications of management theory. Corporate Social Responsibility and Environmental Management, 19(1), 1–10. http://dx.doi.org/10.1002/csr.259
  • Ellemers, N., Chopova, T. (2022). The social responsibility of organizations: Perceptions of organizational morality as a key mechanism explaining the relation between CSR activities and stakeholder support. Research in Organizational Behavior, 41(100156). https://doi.org/10.1016/j.riob.2022.100156
  • Eng, L. L., Mak, Y. T. (2003). Corporate governance and voluntary disclosure. J. of Account. and Public Policy, 22(4), 325–345. http://dx.doi.org/10.1016/S0278-4254(03)00037-1
  • Fuente, J., Garcia-Sánchez, I., Lozano, M. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. J. of Cleaner Production, 141, 737–750. https://doi.org/10.1016/j.jclepro.2016.09.155
  • Gujarati, D. N. (2009). Basic Econometrics, Tata McGraw-Hill Education: New York, NY, USA.
  • Hameed, F., Alfaraj, M., Hameed, K. (2023). The Association of board characteristics and corporate social responsibility disclosure quality: Empirical evidence from Pakistan. Sustainability, 15(16849). https://doi.org/10.3390/su152416849
  • Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Account. Review, 88(6), 2025–2059. https://www.jstor.org/stable/23525962
  • Jo, H., Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53–72. https://www.jstor.org/stable/41413244
  • Katmon, N., Mohamad, Z. Z., Norwani, N. M., Farooque, O. A. (2019). Comprehensive Board diversity and quality of corporate social responsibility disclosure: Evidence from an Emerging Market. J. Bus. Ethics, 157, 447–481. http://doi.org/10.1007/s10551-017-3672-6
  • Khan, S. A. R., Yu, Z., Golpîra, H., Sharif, A. (2019). The Nexus between corporate social responsibility and corporate performance: An Empirical evidence. LogForum, 15(2), 291–303. http://dx.doi.org/10.17270/J.LOG.2019.328
  • Kirana, A.D., Budi Prasetyo, A.B. (2021). Analyzing board characteristics, ownership structure and company characteristic to corporate social responsibility disclosure. Account. Analysis J., 10(1), 62–70. https://doi.org/10.15294/aaj.v10i1.41944
  • Koerniadi, H., Tourani-Rad, A. (2012). Does board independence matter? Evidence from New Zealand. Australas. Account. Bus. Financ. J., 6, 3–18.
  • Liao, L., Lin, T. P., Zhang, Y. (2018). Corporate board and corporate social responsibility assurance: Evidence from China. J. of Bus. Ethics, 150(1), 211–225. https://doi.org/10.1007/s10551-016-3176-9
  • Liao, L., Luo, L., Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Account. Review, 47(4), 409–424.
  • Mak, Y. T., Roush, M. L. (2000). Factors affecting the characteristics of boards of directors: An empirical study of New Zealand initial public offering firms. J. of Bus. Research, 47(2), 147–159.
  • Oh, W. Y., Chang, Y. K., Martynov, A. (2011). The effect of ownership structure on corporate social responsibility: Empirical evidence from Korea. J. of Bus. Ethics, 104(2), 283–297. https://www.jstor.org/stable/41476086
  • Orlitzky, M., Schmidt, F.L., Rynes, S.L. (2003). Corporate social and financial performance: A Meta analysis. Organizational Studies, 24(3), 403–441. https://doi.org/10.1177/0170840603024003910
  • Pathak R., Gupta, R. D. (2022). Environmental, social and governance performance and earnings management – The Moderating role of law code and creditor’s right. Finance Research Letters, 47, 102849. http://dx.doi.org/10.1016/j.frl.2022.102849
  • Peng, X., Yang, Z., Shao, J., Li, X. (2021). Board diversity and corporate social responsibility disclosure of multinational corporations. Appl. Econ., 53, 4884–4898. https://doi.org/10.1080/00036846.2021.1910620
  • Petra, S. T. (2005). Do outside independent directors strengthen corporate boards? Corporate Governance: The Int. J. of Bus. in Society, 5(1), 55–64.
  • Pugliese, A., Bezemer, P., Zattoni, A., Huse, M., Bosch, F. A. J. V. D., Volberda, H. W. (2009). Boards of directors’ contribution to strategy: A Literature review and research Agenda. Corp. Gov. Int. Rev., 17, 292–306 https://ssrn.com/abstract=1365055
  • Qawqzeh, H. K., Endut, W. A., Rashid, N. (2021). Board Components and Quality of Financial Reporting: Mediating Effect of Audit Quality. J. of Contemporary Issues in Bus. and Government, 27(02), 178–190. https://doi.org/10.47750/cibg.2021.27.02.023
  • Raimo, N., Ricciardelli, A., Rubino, M., Vitolla, F. (2020). Factors affecting human capital disclosure an integrated reporting perspective. Measuring Bus. Excellence, 24(4), 575–592. https://doi.org/10.1108/MBE-05-2020-0082
  • Rao, K., Tilt, C., Laurence, L. (2012). Corporate governance and environmental reporting an Australian study. Corp. Gov. Int. J. Bus. Soc., 12, 143–163. http://dx.doi.org/10.1108/14720701211214052
  • Refinitiv. (2022). Environmental, Social and Governance Scores from Refinitiv, 1-25. https://www.refinitiv.com/content/dam/marketing/en_us/documents/methodology/refinitiv-esg-scores-methodology.pdf
  • Schneider, A. (2015). Reflexivity in sustainability accounting and management: Transcending the economic focus of corporate sustainability. J. of Bus. Ethics, 127, 525–536. https://www.jstor.org/stable/24702835
  • Shamil, M. M., Shaikh, J. M., Ho, P. L., Krishnan, A. (2014). The influence of board characteristics on sustainability reporting. Asian Rev. Account., 22, 78–97. http://doi.org/10.1108/ARA-09-2013-0060
  • Siew, R. Y. (2015). A review of corporate sustainability reporting tools (SRTs). J. of Environmental Management, 164, 180–195. https://doi.org/10.1016/j.jenvman.2015.09.010
  • Tanthanongsakkun, S., Kyaw, K., Treepongkaruna, S., Jiraporn, P. (2022). Carbon emissions, corporate governance, and hostile takeover threats. Bus. Strategy and the Environment, 1–15. https://doi.org/10.1002/bse.3273
  • Van den Berghe, L. A., Levrau, A. (2004). Evaluating boards of directors: What constitutes a good corporate board? Corporate Governance, An Int. Review, 12, 461–478. https://doi.org/10.1111/j.1467-8683.2004.00387.x
  • Vives, A. (2008). Corporate Social Responsibility: The role of law and markets and the case of developing countries. Chi.-Kent L. Rev., 83, 199. https://scholarship.kentlaw.iit.edu/cklawreview/vol83/iss1/12
  • Weerasinghe, W. A. N. C. M., Ajward, R. (2017). Issues of corporate governance practices in Sri Lanka: perceptions of professionals. CA J. of Applied Research, 1(1), 1–19.
  • Wirba, A. V. (2023). Corporate Social Responsibility (CSR): The Role of Government in promoting CSR. J. Knowl. Econ., 1–27. https://doi.org/10.1007/s13132-023-01185-0
  • Zhou H., Owusu-Ansah, S., Maggina, A. (2018). Board of directors, audit committee, and firm performance: Evidence from Greece. J. of Int. Account. Auditing and Taxation, 31, 20–36. https://doi.org/10.1016/j.intaccaudtax.2018.03.002
  • Zouari, G., Dhifi, K. (2022). The impact of ownership structure on integrated reporting in European firms. Corporate Communications: Corporate Communications: An Int. J., 27(3), 527–542. https://doi.org/10.1108/CCIJ-05-2021-0057

Yıl 2025, Cilt: 14 Sayı: 1, 25 - 33, 30.07.2025

Neylan Kaya

Öz

Kaynakça

  • Adel, C., Hussain, M. M., Mohamed, E. K., Basuony, M. A. (2019). Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies? International J. of Accounting and Information Management, 27, 301–332. https://doi.org/10.1108/IJAIM-10-2017-0118
  • Alabdullah, T. T. Y., Ahmed, E. R., Muneerali, M. (2019). Effect of board size and duality on corporate social responsibility: What has improved in corporate governance in Asia? J. of Account. Science, 3(2), 121–135. https://doi.org/10.21070/jas.v3i2.2810
  • Almaqtari, F. A., Elsheikh, T., Al-Hattami, H. M., Mishra, N. (2023). The impact of board characteristics on environmentally friendly production: A cross country study in Asia and Europe. J. of Cleaner Production, 392(136257), https://doi.org/10.1016/j.sftr.2023.100149
  • Al-Shaer, H., Zaman, M. (2018). Credibility of sustainability reports: The contribution of audit committees. Business Strategy and the Environment, 27(7), 973–986. https://doi.org/10.1002/bse.2046
  • Ananzeh, H. (2022). Corporate governance and the quality of CSR disclosure: Lessons from an emerging economy. Society and Bus. Review, 17, 280–306. https://doi.org/10.1108/SBR-09-2021-0153
  • Ben-Amar W., Mclkennny, P. (2014). Board Effectiveness and the Voluntary Disclosure of Climate Change Information. Bus. Strategy and the Environment, 24(8), 704–719. https://doi.org/10.1002/bse.1840
  • Burritt, R.L., Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Account., Auditing & Accountability J., 23, 829–846. https://doi.org/10.1108/09513571011080144
  • Caesari, A.P., Irwanto, A.K., Syamsun, M. (2016). Analisis Hubungan corporate governance, corporate social responsibility, Dan Corporate financial performance Pada Perusahaan Kompas 100. J. Aplikasi Manajemen, 14(1), 78–87. http://dx.doi.org/10.18202/jam23026332.14.1.09
  • Calderón, R., Piñero, R., Redín, D. M. (2020). Understanding independence: board of directors and CSR. Front. Psychol., 11(552152). https://doi.org/10.3389/fpsyg.2020.552152
  • Chau, G., Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. J. of Int. Account., Auditing and Taxation, 19(2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002
  • Chen, C. J., Jaggi B. (2000). Association between independent non-executive directors, family control and financial disclosure in Hong Kong. J. of Account. and Public Policy, 19, 285–310.
  • Chen, H. L., Hsu, W. T., Chang, C. Y. (2016). Independent directors’ human and social capital, firm internationalization and performance implications: An integrated agency-resource dependence view. I. Bus. Review, 25(4), 859–871. https://doi.org/10.1016/j.ibusrev.2015.10.010
  • Cicchiello, A. F., Fellegara, A. M., Kazemikhasragh, A., Monferrà, S. (2021). Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity. Gend. Manag. Int. J., 36, 801–820. https://doi.org/10.1108/GM-05-2020-0147
  • De Silva, O., Hewage, Y. M. (2022). The impact of board size and audit committee characteristics on firm’s financial performance : Evidence from licensed commercial banks in Sri Lanka. Global J. of Account. and Economy Research, 3(1), 5–34. https://doi.org/10.46791/gjaer.2022.v03i01.02
  • Deng, X., Kang, J. K., Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. J. of Financ. Economics, 110(1), 87–109. https://doi.org/10.1016/j.jfineco.2013.04.014
  • Disli, M., Yilmaz, M. K., Mohamed, F. F. M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Account., Manag. and Policy J., 13(4), 929–952. https://doi.org/10.1108/sampj-09-2020-0313
  • Dutta, S., Lawson, R., Marcinko, D. (2012). Paradigms for sustainable development: Implications of management theory. Corporate Social Responsibility and Environmental Management, 19(1), 1–10. http://dx.doi.org/10.1002/csr.259
  • Ellemers, N., Chopova, T. (2022). The social responsibility of organizations: Perceptions of organizational morality as a key mechanism explaining the relation between CSR activities and stakeholder support. Research in Organizational Behavior, 41(100156). https://doi.org/10.1016/j.riob.2022.100156
  • Eng, L. L., Mak, Y. T. (2003). Corporate governance and voluntary disclosure. J. of Account. and Public Policy, 22(4), 325–345. http://dx.doi.org/10.1016/S0278-4254(03)00037-1
  • Fuente, J., Garcia-Sánchez, I., Lozano, M. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. J. of Cleaner Production, 141, 737–750. https://doi.org/10.1016/j.jclepro.2016.09.155
  • Gujarati, D. N. (2009). Basic Econometrics, Tata McGraw-Hill Education: New York, NY, USA.
  • Hameed, F., Alfaraj, M., Hameed, K. (2023). The Association of board characteristics and corporate social responsibility disclosure quality: Empirical evidence from Pakistan. Sustainability, 15(16849). https://doi.org/10.3390/su152416849
  • Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Account. Review, 88(6), 2025–2059. https://www.jstor.org/stable/23525962
  • Jo, H., Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53–72. https://www.jstor.org/stable/41413244
  • Katmon, N., Mohamad, Z. Z., Norwani, N. M., Farooque, O. A. (2019). Comprehensive Board diversity and quality of corporate social responsibility disclosure: Evidence from an Emerging Market. J. Bus. Ethics, 157, 447–481. http://doi.org/10.1007/s10551-017-3672-6
  • Khan, S. A. R., Yu, Z., Golpîra, H., Sharif, A. (2019). The Nexus between corporate social responsibility and corporate performance: An Empirical evidence. LogForum, 15(2), 291–303. http://dx.doi.org/10.17270/J.LOG.2019.328
  • Kirana, A.D., Budi Prasetyo, A.B. (2021). Analyzing board characteristics, ownership structure and company characteristic to corporate social responsibility disclosure. Account. Analysis J., 10(1), 62–70. https://doi.org/10.15294/aaj.v10i1.41944
  • Koerniadi, H., Tourani-Rad, A. (2012). Does board independence matter? Evidence from New Zealand. Australas. Account. Bus. Financ. J., 6, 3–18.
  • Liao, L., Lin, T. P., Zhang, Y. (2018). Corporate board and corporate social responsibility assurance: Evidence from China. J. of Bus. Ethics, 150(1), 211–225. https://doi.org/10.1007/s10551-016-3176-9
  • Liao, L., Luo, L., Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Account. Review, 47(4), 409–424.
  • Mak, Y. T., Roush, M. L. (2000). Factors affecting the characteristics of boards of directors: An empirical study of New Zealand initial public offering firms. J. of Bus. Research, 47(2), 147–159.
  • Oh, W. Y., Chang, Y. K., Martynov, A. (2011). The effect of ownership structure on corporate social responsibility: Empirical evidence from Korea. J. of Bus. Ethics, 104(2), 283–297. https://www.jstor.org/stable/41476086
  • Orlitzky, M., Schmidt, F.L., Rynes, S.L. (2003). Corporate social and financial performance: A Meta analysis. Organizational Studies, 24(3), 403–441. https://doi.org/10.1177/0170840603024003910
  • Pathak R., Gupta, R. D. (2022). Environmental, social and governance performance and earnings management – The Moderating role of law code and creditor’s right. Finance Research Letters, 47, 102849. http://dx.doi.org/10.1016/j.frl.2022.102849
  • Peng, X., Yang, Z., Shao, J., Li, X. (2021). Board diversity and corporate social responsibility disclosure of multinational corporations. Appl. Econ., 53, 4884–4898. https://doi.org/10.1080/00036846.2021.1910620
  • Petra, S. T. (2005). Do outside independent directors strengthen corporate boards? Corporate Governance: The Int. J. of Bus. in Society, 5(1), 55–64.
  • Pugliese, A., Bezemer, P., Zattoni, A., Huse, M., Bosch, F. A. J. V. D., Volberda, H. W. (2009). Boards of directors’ contribution to strategy: A Literature review and research Agenda. Corp. Gov. Int. Rev., 17, 292–306 https://ssrn.com/abstract=1365055
  • Qawqzeh, H. K., Endut, W. A., Rashid, N. (2021). Board Components and Quality of Financial Reporting: Mediating Effect of Audit Quality. J. of Contemporary Issues in Bus. and Government, 27(02), 178–190. https://doi.org/10.47750/cibg.2021.27.02.023
  • Raimo, N., Ricciardelli, A., Rubino, M., Vitolla, F. (2020). Factors affecting human capital disclosure an integrated reporting perspective. Measuring Bus. Excellence, 24(4), 575–592. https://doi.org/10.1108/MBE-05-2020-0082
  • Rao, K., Tilt, C., Laurence, L. (2012). Corporate governance and environmental reporting an Australian study. Corp. Gov. Int. J. Bus. Soc., 12, 143–163. http://dx.doi.org/10.1108/14720701211214052
  • Refinitiv. (2022). Environmental, Social and Governance Scores from Refinitiv, 1-25. https://www.refinitiv.com/content/dam/marketing/en_us/documents/methodology/refinitiv-esg-scores-methodology.pdf
  • Schneider, A. (2015). Reflexivity in sustainability accounting and management: Transcending the economic focus of corporate sustainability. J. of Bus. Ethics, 127, 525–536. https://www.jstor.org/stable/24702835
  • Shamil, M. M., Shaikh, J. M., Ho, P. L., Krishnan, A. (2014). The influence of board characteristics on sustainability reporting. Asian Rev. Account., 22, 78–97. http://doi.org/10.1108/ARA-09-2013-0060
  • Siew, R. Y. (2015). A review of corporate sustainability reporting tools (SRTs). J. of Environmental Management, 164, 180–195. https://doi.org/10.1016/j.jenvman.2015.09.010
  • Tanthanongsakkun, S., Kyaw, K., Treepongkaruna, S., Jiraporn, P. (2022). Carbon emissions, corporate governance, and hostile takeover threats. Bus. Strategy and the Environment, 1–15. https://doi.org/10.1002/bse.3273
  • Van den Berghe, L. A., Levrau, A. (2004). Evaluating boards of directors: What constitutes a good corporate board? Corporate Governance, An Int. Review, 12, 461–478. https://doi.org/10.1111/j.1467-8683.2004.00387.x
  • Vives, A. (2008). Corporate Social Responsibility: The role of law and markets and the case of developing countries. Chi.-Kent L. Rev., 83, 199. https://scholarship.kentlaw.iit.edu/cklawreview/vol83/iss1/12
  • Weerasinghe, W. A. N. C. M., Ajward, R. (2017). Issues of corporate governance practices in Sri Lanka: perceptions of professionals. CA J. of Applied Research, 1(1), 1–19.
  • Wirba, A. V. (2023). Corporate Social Responsibility (CSR): The Role of Government in promoting CSR. J. Knowl. Econ., 1–27. https://doi.org/10.1007/s13132-023-01185-0
  • Zhou H., Owusu-Ansah, S., Maggina, A. (2018). Board of directors, audit committee, and firm performance: Evidence from Greece. J. of Int. Account. Auditing and Taxation, 31, 20–36. https://doi.org/10.1016/j.intaccaudtax.2018.03.002
  • Zouari, G., Dhifi, K. (2022). The impact of ownership structure on integrated reporting in European firms. Corporate Communications: Corporate Communications: An Int. J., 27(3), 527–542. https://doi.org/10.1108/CCIJ-05-2021-0057
Toplam 51 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Finans, Finans ve Yatırım (Diğer), İşletme
Bölüm Articles
Yazarlar

Neylan Kaya 0000-0003-2645-3246

Yayımlanma Tarihi 30 Temmuz 2025
Gönderilme Tarihi 10 Kasım 2024
Kabul Tarihi 9 Nisan 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 14 Sayı: 1

Kaynak Göster

APA Kaya, N. (2025). RESEARCH ON THE EFFECT OF CORPORATE GOVERNANCE AND COMPANY PERFORMANCE OB NON-FINANCIAL INFORMATION REPORTING. Journal of Business Economics and Finance, 14(1), 25-33. https://doi.org/10.17261/Pressacademia.2025.1975

Journal of Business, Economics and Finance (JBEF) is a scientific, academic, double blind peer-reviewed, semi-annual and open-access journal. The publication language is English. The journal publishes 2 issues a year. The issuing months are June and December. The journal aims to provide a research source for all practitioners, policy makers and researchers working in the areas of business, economics and finance. The Editor of JBEF invites all manuscripts that that cover theoretical and/or applied researches on topics related to the interest areas of the Journal. JBEF charges no submission or publication fee.



Ethics Policy - JBEF applies the standards of Committee on Publication Ethics (COPE). JBEF is committed to the academic community ensuring ethics and quality of manuscripts in publications. Plagiarism is strictly forbidden and the manuscripts found to be plagiarized will not be accepted or if published will be removed from the publication. Authors must certify that their manuscripts are their original work. Plagiarism, duplicate, data fabrication and redundant publications are forbidden. The manuscripts are subject to plagiarism check by iThenticate or similar. All manuscript submissions must provide a similarity report (up to 15% excluding quotes, bibliography, abstract, method).


Open Access - All research articles published in PressAcademia Journals are fully open access; immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited. Open access is a property of individual works, not necessarily journals or publishers. Community standards, rather than copyright law, will continue to provide the mechanism for enforcement of proper attribution and responsible use of the published work, as they do now.