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BIST 50'DE YER ALAN FİRMALARIN ÖZEL DURUM AÇIKLAMALARININ ANALİZİ.

Authors :
ONAT, Osman Kürşat
AKIN, Osman
ARKAN, Ömer Faruk
Source :
World of Accounting Science. sep2024, Vol. 26 Issue 3, p137-181. 45p.
Publication Year :
2024

Abstract

In this study, we first provide information about "Disclosure of Information" and "Notification Obligations of Publicly Traded Companies", one of which is "Material Event Disclosures". Next, Material Event Disclosures of companies included in the BIST 50 Index are examined. Research is conducted on 4,149 notifications covering the period 01.01.2020 - 31.12.2020. We find that a total of 90 companies made 4,149 notifications. These notifications are categorized under 43 standard notification topics and one non-standard topic called "Material Event Disclosures (General)." In summary, 44 out of the possible 68 "Material Event Disclosures" topics are used during the sample period. [ABSTRACT FROM AUTHOR]

Details

Language :
Turkish
ISSN :
1302258X
Volume :
26
Issue :
3
Database :
Academic Search Index
Journal :
World of Accounting Science
Publication Type :
Academic Journal
Accession number :
180506848
Full Text :
https://doi.org/10.31460/mbdd.1076921