The relationship between the readability of integrated reports and the financial performance of businesses: A research on sectoral basis

Business prime their users about their performances that they have obtained as a result of their transactions with several reports. The information transfer is provided by several reports such as financial, annual and sustainability reports. That must be keep reports perspicuously and high accountability by taking into consideration rivalry conditions in our time. The reports both financial and not financial may couse informational covergence rather than suppllying with those concerned that they want to get information about the business. In these days, integrated reporting system has oppeared as a new reporting paradigm as a result of development of corporate reporting to come up with the information both financial and not financial in one document. Prepared for readers the long and complicated traditional reports are criticized mostly. Rather, integrated reporting bids transfering the business current situation, performance and expectations in plain, clear way. In line with integrated reporting's purpose, this work aims to assess whether the reports which have been published by the business preparing integrated reports were readable easily or not. By means of Readable Pro text analyzing program. The integrated reports have been analyzed. Result of the analyzing, the program sets off facilitiy of reading score and readability score. Within research, thanks readability score which is obtained by eight different hypothesizing, the relation between the facility of reading score and the businesses reports long and financial performance rates ( active turnover ratio, net profit/ sale ratio, equity capital profit ratio, return on assests ratio, financial leverange ratio and debt /equity capital ratio) is analyzed per the facilitiy of reading score which is obtained after whether thre is a diffrence between readability score of integrated reports of businesses operating in diffrent sectors. Key Words: Integrated Reporting, Financial Performance Rations,Integrated Reports Readability