Özet:

The economic crises and corporate scandals since the 1980s have been followed by a marked improvement in the financial and administrative management of companies. At present, companies have begun to use Corporate Governance to ensure the quality of their administrative and financial management and have begun to use International Financial Reporting Standards (IFRS) to ensure transparency in financial reports. This study examines the relationship between IFRS and Corporate Governance, which has a huge impact on the global competitiveness of enterprises. The study employs survey research as a methodology to measure the relationship between IFRS and Corporate Governance. To test the hypotheses, it compared the data of survey results with the Corporate Governance Scores of the participant companies. The results showed a positive relationship between the perception of the IFRS and Corporate Governance relationship and the Corporate Governance Score, as the hypothesis suggested. It is determined that the strongest relationship is between the perception about IFRS and Disclosure and Transparency Principle relationship and the Disclosure and Transparency Score.

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