FİNANSAL BİLGİ SUNUMUNDA BİR ARAÇ OLARAK INTERNET KULLANIMI: İMKB'DE İŞLEM GÖREN ŞİRKETLERİN WEB SİTELERİ ÜZERİNE BİR ARAŞTIRMA

Ozet: Bu calismanin amaci, IMKB'de islem goren finansal olmayan sirketlerin kendi web siteleri araciligiyla karar vericilere sunduklari finansal bilgilerin arastirilmasi ve bu bilgilerin detay duzeyini etkileyen faktorlerin belirlenmesidir. IMKB'de islem goren finansal olmayan 192 sirketin web sitelerinde sunduklari finansal bilgiler incelenerek, sirketin faaliyette bulundugu sektorun, sirket buyuklugunun ve performansinin bu bilgilerin ne detayda verildigine etkilerinin Kruskal-Wallis ve Ki-kare testleri ile smanmistir. Sinamalar sonucu elde edilen ampirik bulgular, sektorun ve performans olcutu olarak net karin firmalarin web sitesinin varligini ve sunulan finansal bilginin detay duzeyini belirleyici faktorler olmadigini ortaya koymustur. Ancak, sirket buyuklugu satislar, piyasa degeri ve calisan sayiss bazinda artikca sunulan bilgi daha detayli olmaktadir. Abstract: The aim of the study is to investigate the level of financial information voluntarily disclosed on the company web sites and to analyze the factors affecting the level of disclosure. The study examined the web sites of 192 non-financial companies listed on fstanbul Stoek Exchange. Chi-Square and Kruskal-Wallis tests that are applied to determine the effects of industry type, size and performance variables on the details of financial information disclosure showed that industry type and net profit, as a performance indicator, have no statistically significant effeet on the existence of company web site and the level of financial information disclosure. However, the findings suggest that as the firm size, measured in terms of sales, market value and number of employees, increases, the firm discloses more detailed financial information on the company web site.