Voluntary disclosure in public sector accounting: A study of Turkey's regulatory and supervisoty agencies
Başlık çevirisi mevcut değil.
- Tez No: 401901
- Danışmanlar: DR. PINAR GÜVEN USLU
- Tez Türü: Yüksek Lisans
- Konular: Kamu Yönetimi, Maliye, Public Administration, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2014
- Dil: İngilizce
- Üniversite: University of Essex
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 90
Özet
Özet yok.
Özet (Çeviri)
This paper examines the voluntarily disclosed information content of Turkey's Regulatory and Supervisory Agencies' annual reports over a 5 - year period from 2008 to 2012 using a content analysis instrument. Prior research explored voluntarily disclosed information in annual reports of firms and tried to explain the reasons of revealing such kind of information from the perspectives of various theories, including positive accounting and agency theories, legitimacy theory, stakeholder theory and signalling theories. Motivated by the relative rareness of voluntary disclosure research about public sector annual reports with respect to private sector firms' annual reports; this paper sets light to the non-mandated information disclosed in annual report contents of public sector organizations in Turkey. This study finds investigated agencies prefer to disclose non-mandated information in their annual reports and the big proportion of this information is about the organisational structure and operations of these institutions. Although the main motivation of public sector managers for disclosing information voluntarily is out of scope of this paper, it contains some pre-visions about the subject from perspectives of different theories and encourages further research in order to understand the reasons of disclosing information voluntarily in public sector. The increased importance of reputation management in every section of daily life has created a need for managers to explain their actions properly to the public
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