Abstract:

Suicidities caused by business management have led to financial failures and a decrease in investor confidence. Corporate governance principles have been developed in order to regain investor confidence. Corporate management practices and corporate stakeholders are intended to provide high benefits. In accordance with this purpose of corporate management, the company information is disclosed to the public. Accounting information is as the center of public lighting of corporate governance worldwide. Because the quality of accounting knowledge affects the effectiveness of the capital market and the efficiency of social resources allocated, the level of quality of accounting information is one of the factors that can affect the success of corporate management. The purpose of the study is to research on the basis of corporate management, how the quality of accounting information can be improved. In the study, the data of companies registered in the Borsa Istanbul Corporate Management Index were used. The relationship between corporate management components and accounting information quality is determined by multiple linear regression analysis. In the analysis, measurable indicators of corporate management were taken as independent variables, accounting information quality dependent variables. The study found that corporate management practices affected the quality of accounting information.

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