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In integrated reporting, financial and non-financial performance is presented interactively, as the value creation abilities of corporations are shaped via capitals, the importance of the topic increases day by day. In addition to this, differentiation of importance of basic and sub-dimensions representing capitals between institutions leads to questions on which weight these should take place. From this point, this paper aims to develop capitals in integrated reporting and to weight the indicators representing them.

In this study, first, to ensure that each component of capital is included in integrated reporting, governance capital has been added to capitals, which are identified in the international integrated reporting framework (the framework). Then, weights of each capital dimension and indicators within these dimensions have been determined in a banking sector example with the entropy method.

Including the 2014-2017 period, an efficient weight assessment approach with the entropy method has been presented and it was observed that the most weighted element is the intellectual capital.

The limitations of this study are the lack of an agreed general indicator framework for indicators representing multiple capitals in integrated reporting, each bank’s data disclosure of different indicators and differentiation of the shared data between sources.

This study guides the weighting studies necessary for integrated performance measurement.

It is foreseen that this study will be effective in the development of integrated thinking and this effect will contribute to the overall functioning of all sectors beyond the banking sector, which is the application area of the study.

The study is the first original study in the literature in terms of providing a new dimension by adding the governance capital to the capitals defined in the Framework.

The purpose of this paper is to analyze the conformity of the impact of corporate finance decisions on market value with the basic theoretical approaches in the two emerging economies, which show great similarities in terms of the economic structures, and to examine the results obtained by determining how these decisions affect market value comparatively.

In this study, the effect of corporate finance decisions on market value is tested empirically with panel data analysis method by using data of 274 real sector firms traded in BIST and 249 firms in BOVESPA industry index, between 2010 and 2014.

The analysis results show that the increase in the borrowing level of firms operating in both countries reduces the market value; the increase in the level of profitability in the firms has a positive effect on the market value. In addition, it is possible to say that the effect is different in terms of investment decisions for Turkish and Brazilian firms.

The limitations of the study are that the non-financial sectors between 2010 and 2014 in Turkey and Brazil including the company data, and the companies with missing years are removed from the data set. The findings show that more effective and balanced management of the variables by the financial manager affects these rates and have an impact on increasing the market value.

In this study, a fundamental subject in finance is addressed by analytical methodology and comparative tests for countries are conducted.