Özet:

One of the most important purposes of accounting is to meet the information needs of stakeholders through financial reporting. In accordance with the principle of public disclosure and transparency financial reporting companies, managed under the principles of corporate governance, meet the expectations of stakeholders better. When analyzed general and justification proviso of Turkish Commercial Code No. 6102, it will be seen that the regulation has been made in accordance with the principles of corporate governance. However, before the entry into force of the Law, by means of No.6335 and No.6455 laws, the scope of some of the Turkish Commercial Law regulations have been narrowed and some of them have been removed from law. In this study, regulations on website usage in Turkish Commercial Law No.6102 after and before the changes have been investigated. After that, it has been presented that amended web site usage regulations within the scope of corporate governance, meets the needs of stakeholders or not

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