IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v4y2014i1p358-364.html
   My bibliography  Save this article

Integrated Reporting for Turkish Small and Medium-Sized Enterprises

Author

Listed:
  • Can Tansel Kaya
  • Nida TureGun

Abstract

Ever-increasing complexity of financial markets drives businesses to focus solely on financial performance. Measures to evaluate such performance establish criteria on benchmarks like profit margin, return on assets and equity, earnings per share and others. While these measures reveal performance, numerical values may lack indication with regard to value creation. Changing trends in the market with regard to advancements in technology can simply jeopardize the sustainability of business. Additionally, loyal customers are often enticed by competitive business. Small and medium-sized enterprises (SMEs) which are usually the most vulnerable entities against financial distress, are being challenged the most in order to sustain their life spans. Financial performance as the only yardstick to evaluate the overall performance of businesses has become obsolete in today’s market conditions. Aim of this paper is to present the invaluable benefits SMEs can attain by shifting their focus from merely financial performance measures to a more holistic philosophy of thinking by implementing Integrated Reporting (IR).

Suggested Citation

  • Can Tansel Kaya & Nida TureGun, 2014. "Integrated Reporting for Turkish Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 358-364, January.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:358-364
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/Article_40_Integrated_Reporting_for_Turkish_Small.pdf
    Download Restriction: no
    File URL: http://hrmars.com/hrmars_papers/Article_40_Integrated_Reporting_for_Turkish_Small.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dele Akinwole, Babatunde & M. Ajide, Folorunsho, 2020. "Board Characteristics and Firm’s Financial Performance in Nigeria," Working Papers 15, Department of Economics, University of Ilorin.
    2. Okaro, Sunday & Okafor, Gloria & Nnabuife, Ezinmma, 2019. "From Sustainability To Integrated Reporting- A Paradigm Shift For Nigeria'S Global Competitiveness," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 38-49, June.
    3. Mira Susanti Amirrudin & Mazni Abdullah & Nooraslinda Abdul Aris & Nor Farizal Mohammed, 2019. "Are SMEs Ready for Integrated Reporting? The Malaysian Experience of Accountability," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 301-312, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:358-364. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.