YÖNETİM KURULU YAPISI VE İHTİYATLILIK: BİST KURUMSAL YÖNETİM ENDEKSİ İMALAT SANAYİ FİRMALARI ÜZERİNE BİR ARAŞTIRMA

Year 2020, Issue: 27, 15 - 34, 08.04.2020

Aslı Yıkılmaz Erkol

https://doi.org/10.18092/ulikidince.554850

Cited By: 3

Abstract

Bu çalışmada, Borsa İstanbul (BİST) kurumsal
yönetim endeksindeki 18 imalat sanayi firmasının 2006-2016 dönemindeki yönetim
kurulu yapısı ile ihtiyatlılık düzeyi arasındaki ilişki incelenmiştir. Yönetim
kurulu büyüklüğü, yönetim kurulu bağımsızlığı, yönetim kurulunda kadın üye
sayısı, CEO ikililiği yönetim kurulu yapısı değişkenleri olarak belirlenmiştir.  Firmaların ihtiyatlılık düzeyleri ise negatif
tahakkuk yöntemi ile ölçülmüştür. Elde edilen sonuçlara göre, yönetim kurulu
büyüklüğü ve CEO’nun aynı zamanda yönetim kurulu üyesi olması firmaların
ihtiyatlılık düzeyini negatif yönde etkilemektedir. Buna karşın kuruldaki bağımsız
üye sayısı ile ihtiyatlılık düzeyi arasında pozitif ilişki vardır. CEO’nun aynı
zamanda yönetim kurulu başkanı olması ve yönetim kurulundaki kadın üye sayısı
ile ihtiyatlılık düzeyi arasında ise anlamlı bir ilişki tespit edilememiştir.

Keywords

İhtiyatlılık, kurumsal yönetim, yönetim kurulu yapısı

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