Mert Sarıoğlu

Explainable artificial intelligence for determining integrated reporting quality prediction factors

Mert Sarıoğlu, Görkem Sarıyer, Vladimir Simic, Karahan Kara

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Corporate governance-based financial performance analysis: A decision support system for identification of top-performing industry benchmarks

Hamide Özyürek, Karahan Kara, Galip Cihan Yalçın, Mert Sarıoğlu et autres

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How is integrated reporting quality influential on ESG risk scores? Pillar-Based evidence from international banks

Mert Sarıoğlu, Dilvin Taşkın, Mustafa Tevfik Kartal

The reporting quality and environment, social, and governance (ESG) scores have become critical in investment and trading decisions. Accordingly, this study finds out the association between Integrated Reporting Quality (IRQ), its pillars, and ESG risk (ESGR) scores of 33 international banks, having …

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Analysis of disaggregated level energy use, income, geopolitical risk, energy transition, and energy price impact on decarbonization of main sectors in BRICS countries by marginal analysis

Mustafa Tevfik Kartal, Dilvin Taşkın, Serpil Kılıç Depren, Piotr F. Borowski et autres

This study analyzes the impact of critical factors (i.e., energy consumption (EC), income (GDP), geopolitical risk (GPR), energy transition, and energy prices). In doing this, the study focuses on Brazil, Russia, India, China, and South Africa (BRICS) countries, which are the leading …

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LLM-based embeddings for clustering and predicting integrated reporting quality levels of companies

Mert Sarıoğlu, Görkem Sarıyer, Mert Erkan Sözen

Artificial Intelligence (AI) offers various useful functions and algorithms that provide numerous benefits for firms to enhance their decision-making process. Moreover, with the adoption of Integrated Reporting (IR), reporting practices, which are critical communication channels for companies, have become more practical. Given …

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The Effect of Corporate Governance on the Quality of Integrated Reporting and ESG Risk Ratings

Murat Çolak, Mert Sarıoğlu

Integrated Reporting (IR) has gained prominence as a comprehensive approach to corporate disclosure, yet theoretical clarity is still developing regarding how governance mechanisms shape IR quality and its relation to ESG risk ratings. Addressing this gap, this study explores the influence of …

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The Future of Corporate Reporting: Integrated Reporting

Mert Sarıoğlu, Ali Fatih Dalkılıç, Mustafa Gürol Durak

Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone …

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