The Mediating Role of Corporate Governance in the Relationship between Net Profit and Equity and Voluntary Disclosure in the Context of Legitimacy Theory

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dc.contributor.authorGezgin, Talha
dc.contributor.authorÖzer, Gökhan
dc.contributor.authorMerter, Abdullah Kürşat
dc.contributor.authorBalcıoğlu, Yavuz Selim
dc.date.accessioned2025-01-12T17:20:22Z
dc.date.available2025-01-12T17:20:22Z
dc.date.issued2024
dc.departmentKMÜ, Sosyal Bilimler MYO, Muhasebe ve Vergi Bölümü
dc.description.abstractAmidst ongoing global economic and environmental crises, the concept of legitimacy has gained paramount importance for firms, which must not only survive but also maintain their legitimacy through comprehensive disclosures. This study investigates the mediating role of corporate governance in shaping firm performance and voluntary disclosure, emphasizing sustainability implications. Analyzing 82 firms across various sectors in Turkey from 2010 to 2020, the research reveals no direct relationship between corporate governance and equity. However, it identifies a partial mediation effect of corporate governance on the disclosure of general, strategic, and forward-looking financial information related to net profit. Critically, our findings demonstrate that corporate governance fully mediates the relationship between net profit and the disclosure of social and board information, with the magnitude of this indirect effect being complete. This underscores the fact that robust corporate governance enhances transparency in social and environmental reporting, thereby supporting firms in their efforts to align with sustainable business practices and stakeholder expectations. These results highlight the crucial role of effective governance in ensuring comprehensive disclosures that support the sustainability goals of modern enterprises.
dc.identifier.citationGezgin, T., Özer, G., Merter, A. K., & Balcıoğlu, Y. S. (2024). The Mediating Role of Corporate Governance in the Relationship between Net Profit and Equity and Voluntary Disclosure in the Context of Legitimacy Theory. Sustainability, 16(10), 4097. https://doi.org/10.3390/su16104097
dc.identifier.doi10.3390/su16104097
dc.identifier.issn2071-1050
dc.identifier.issue10
dc.identifier.scopus2-s2.0-85194417224
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.3390/su16104097
dc.identifier.urihttps://hdl.handle.net/11492/10389
dc.identifier.volume16
dc.identifier.wosWOS:001231472700001
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Sceince
dc.indekslendigikaynakScopus
dc.institutionauthorGezgin, Talha
dc.institutionauthoridGezgin, Talha/0000-0002-4437-1984
dc.language.isoen
dc.publisherMdpi
dc.relation.ispartofSustainability
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectLegitimacy Theory
dc.subjectCorporate Governance
dc.subjectFirm Performance
dc.subjectVoluntary Disclosure
dc.subjectStructural Equation Modelling
dc.subjectSEM
dc.titleThe Mediating Role of Corporate Governance in the Relationship between Net Profit and Equity and Voluntary Disclosure in the Context of Legitimacy Theory
dc.typeArticle

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