Purpose – The aim of this study is twofold. The first is to analyze the nature, extent and trend of corporate social responsibility (CSR) reporting in the Turkish banking industry under five sub-themes, namely, environment, energy, human resources, products and customers and community...

Purpose – The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the...

Purpose – The purpose of this paper is to examine whether or not listed Turkish companies’ voluntary disclosure practices are value‐relevant in the capital market. Design/methodology/approach – The sample consists of 129 manufacturing companies listed in the Istanbul Stock Exchange (ISE)...

Purpose – The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the...

Purpose – The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level on the...