Sorumlu Yatırım Kararlarında Güncel Finansal Raporların Önem Derecelerinin Belirlenmesi
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2023-02-23
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info:eu-repo/semantics/openAccess
Özet
Yatırımcıların portföy analizlerine ekonomik faktörlerle birlikte çevresel, sosyal ve yönetişimsel faktörleri dahil ederek karar vermesi, güncel finansal raporlama sistemlerini önemli bir gösterge durumuna getirmiştir. Bu çalışmanın amacı; sorumlu yatırım kararlarında güncel finansal raporların önem derecelerinin belirlenmesidir. Bu amaçla, sorumlu yatırımcının karar verme sürecini etkileyecek 6 adet güncel finansal rapor, 5 farklı boyutta ayrı ayrı analiz edilmiştir. Çalışmanın amacı ve belirlenen kıstaslar göz önünde bulundurularak araştırmanın kapsamı; 2022 yılı itibariyle Türkiye’de aktif olarak aracı kurum hizmeti sunan ve Sermaye Piyasası Kurulu’ndan geniş yetkiye sahip 47 aracı kurum olarak belirlenmiştir. İlgili aracı kurumların tamamı ile iletişime geçilmiş ancak 40 tanesinden geri dönüş sağlanabilmiştir. Yapılan analizde, karar verme sürecinde önceliklerin ölçülmesi, çok kriterli karar verme tekniklerinden biri olan AHP yöntemi kullanarak gerçekleştirilmiştir. Sorumlu yatırım kararlarında güncel finansal raporların önem dereceleri, işletme stratejisi ve iş modelinin açıklanması kapsamında, finansal performans kapsamında, risk değerlemesi kapsamında, dış çevreye sağlanan katkı kapsamında değerlendirilmiştir. Çalışmanın sonucunda güncel finansal raporların hazırlanmalarındaki temel amaçları ile tutarlı bir biçimde yatırımcılar tarafından kullanıldığı anlaşılmıştır. Bu kapsamda, araştırma bulgularının tamamının, çalışmanın teorik alt yapısını destekler nitelikte olduğu görülmüştür.
Investors' decision to include environmental, social and governance factors along with economic factors in their portfolio analysis has made current financial reporting systems an important indicator. The aim of this study is to determine the importance of current financial reports in responsible investment decisions. For this purpose, 6 current financial reports, which will affect the decision-making process of the responsible investor, were analyzed separately in 5 different dimensions. Considering the purpose of the study and the determined criteria, the scope of the research has been determined as 47 intermediary institutions that actively offer brokerage services in Turkey and have broad authority from the Capital Markets Board as of 2022. All of the relevant intermediary institutions were contacted, but only 40 of them were responded. In the analysis, the measurement of priorities in the decision-making process was carried out using the AHP method, which is one of the multi-criteria decision-making techniques. The importance of current financial reports in responsible investment decisions has been evaluated regarding the disclosure of business strategy and business model, financial performance, risk assessment, and contribution to the external environment. As a result of the study, it has been understood that the current financial reports are used by investors in a manner consistent with their main purpose in preparation. In this context, it has been seen that all of the research findings support the theoretical background of the study."
Investors' decision to include environmental, social and governance factors along with economic factors in their portfolio analysis has made current financial reporting systems an important indicator. The aim of this study is to determine the importance of current financial reports in responsible investment decisions. For this purpose, 6 current financial reports, which will affect the decision-making process of the responsible investor, were analyzed separately in 5 different dimensions. Considering the purpose of the study and the determined criteria, the scope of the research has been determined as 47 intermediary institutions that actively offer brokerage services in Turkey and have broad authority from the Capital Markets Board as of 2022. All of the relevant intermediary institutions were contacted, but only 40 of them were responded. In the analysis, the measurement of priorities in the decision-making process was carried out using the AHP method, which is one of the multi-criteria decision-making techniques. The importance of current financial reports in responsible investment decisions has been evaluated regarding the disclosure of business strategy and business model, financial performance, risk assessment, and contribution to the external environment. As a result of the study, it has been understood that the current financial reports are used by investors in a manner consistent with their main purpose in preparation. In this context, it has been seen that all of the research findings support the theoretical background of the study."
Açıklama
Anahtar Kelimeler
Sorumlu Yatırım, Finansal Raporlama, Güncel Finansal Raporlama, Karar Verme., Responsible Investment, Financial Reporting, Current Financial Reporting, Decision Making.
