The main purpose of this study is to investigate the corporate governance practices of publicly traded tourism companies and to compare with the publicly traded manufacturing companies. In this context, annual reports, corporate governance compliance reports, corporate websites and the information in the public disclosure platform for the years 2011 to 2013 of 14 tourism companies traded on the Borsa İstanbul and 18 manufacturing companies located in the Borsa İstanbul Corporate Governance Index was examined. determined that lack of tourism companies rather than manufacturing companies in terms of compliance with the shareholders principles, public disclosure and transparency principles, the principles relating to management boards and the principles related to stakeholders. However, it was also found that in an effort to comply with the corporate governance principles of the tourism companies
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