Atıf Sayısı
5
Görüntüleme
98
İndirme
51
The aim of this study is to analyze the corporate governance ratings in Turkey and to examine the relationship with conservative accounting practices in this regard. In this context, according to the results of the analysis using the data of 64 publicly traded companies between 2007-2019 which has corporate governance rating, it is concluded that improvements in the corporate governance structure have a negative relationship with conservative accounting practices and that the board of directors is the most important component. In addition to that corporate governance ratings may differ according to the rating company, and being included in Borsa İstanbul 100 index and the firms operating in production, technology, financial services have significant effect in regards of conservative accounting practices.
The aim of this study is to analyze the corporate governance ratings in Turkey and to examine the relationship with conservative accounting practices in this regard. In this context, according to the results of the analysis using the data of 64 publicly traded companies between 2007-2019 which has corporate governance rating, it is concluded that improvements in the corporate governance structure have a negative relationship with conservative accounting practices and that the board of directors is the most important component. In addition to that corporate governance ratings may differ according to the rating company, and being included in the Stock Exchange 100 index and the companies operating in production, technology, financial services have significant effect in relation to conservative accounting practices.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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