خصائص الشركة كمحددات للإفصاح المحاسبي عبر الانترنت : دراسة على المصارف التجارية المدرجة في سوق الأوراق المالية في إسطنبول

الملخص EN

This study aimed to identify the level of online accounting disclosure in commercial banks listed in Borsa Istanbul, and also sought to identify the impact of a set of banks characteristics as determinants on the level and size of this disclosure.

The sample consisted of 12 commercial banks registered in Borsa Istanbul, and data were collected from the financial statements and annual reports published on the web pages of these banks for the fiscal year 2020.

Through the use of descriptive statistics, correlation and regression tests, the results of the study showed a high level of disclosure practice on the Internet by the targeted banks, it also showed that there was no significant or influential relationship for the variables of return on assets, return on equity, leverage and the age of the bank with the level and size of disclosure, and on the contrary, a strong and influential relationship emerged between the size of the bank and the level of accounting disclosure on the Internet.