Yıl 2008,
Cilt: 10 Sayı: 2, 17 - 35, 01.12.2008
Öz
Kurumsal yönetimin dört temel ilkesinden biri olan şeffaflık, son yıllarda sermaye piyasalarında önemini artırmıştır. Şeffaflığın şirket düzeyinde benimsenmesi, yatırımcı haklarının korunması ve kamu güveninin kazanılması için bir gerekliliktir. Şirketler uluslararası alanda kabul görmüş ilkeleri ve rehber niteliğindeki prensipleri izleyerek, kurumsal şeffaflık derecelerini arttırabilmektedirler. Kurumsal şeffaflık muhasebe uygulamaları ile doğrudan ilişkidir. Güvenilir, kapsamlı ve karşılaştırılabilir finansal tablolar ancak uluslararası alanda kabul görmüş muhasebe standartlarının benimsenmesi ile sunulabilir. Uluslararası muhasebe standartlarında yer alan uygulamalar, sadece genel amaçlı finansal bilgilerin sunulmasına ilişkin olup, kurumsal şeffaflığın gerektirdiği ilave finansal ve finansal olmayan bilgilerin açıklanması konusunda yetersiz kalmaktadır.
Anahtar Kelimeler
Kaynakça
- AKTAŞ Ramazan, DOĞANAY Mete, “Accounting Standards, Corporate Governance and Turkey”, The Balkan Countries’ 1st International Conference on Accounting and Auditing, 8-9 Mart 2007, Edirne-Türkiye
- ASHBAUGH-SKAIFE Hollis, COLLINS Daniel W., LAFOND Ryan, “The Effects of Corporate Governance on Firms’Credit Ratings”, Journal of Accounting and Economics, Sayı 42, 2006, ss.203-243
- BANDSUCH Mark, PATE Larry, THIES Jeff, “Rebulding Stakeholder Trust in Business through Principle-Centered Leadership and Transparency in Corporate Governance”, Ethics in Corporate Governance Conference, Seattle University, Washington, 2006
- BOOT Arnoud W. A., THAKOR Anjan V. ,“The Many Faces of Information Disclosure”, The Review of Financial Studies, Cilt No 14, Sayı 4, 2001, ss. 1021-1057.
- BORGIA Frammetta, “Corporate Governance&Transparency Role of Disclosure: How Prevent New Financial Scandals and Crimes?”, American University Transnational Crime and Corruption Center School of International Service, 2005
- BOTOSAN Christine A., “Disclosure Level and the Cost of Equity Capital”, The Accounting Review, Cilt 27, Sayı 3, 1997, ss.323-349
- BUSHMAN Robert M., SMITH Abbie J., “Transparency, Financial Accounting Information and Corporate Governance”, Economic Policy Review, 2003, ss.65-87
- BUSHMAN Robert M., PIOTROSKI Joseph D., SMITH Abbie J., “What Determines Corporate Transparency?”, Jornal of Accounting Research, Cilt 42, Sayı 2,2004, ss.207-252
- CHEUNG Stephen Yan-Leung, CONNELLY J.Thomas, LİMPAPHAYOM Piman, ZHOU Lynda, “Determinants of Corporate Disclosure and Transparency: Evidence from Hong Kong and Thailand”, 2006 China International Conference in Finance, 17-20 Temmuz 2006
- DENIS Diane K., MC CONNELL John J., “International Corporate Governance”, ECGI Working Paper Series in Finance, No:05/2003, 2003
- DIAMOND Douglas W., VERRECCHIA Robert E.,“Disclosure, Liquidity and the Cost of Capital”, Journal of Finance, Cilt 46, Sayı 4, 1991, ss.1325-1359
- DIPIAZZA Samuel A.Jr., ECCLES Robert G., “Bulding Public Trust: The Future of Corporate Reporting”, New York, John Wiley&Sons, 2002
- EDWARDS Amy K., NIMALENDRAN M., PIWOWAR Michael S., “Corporate Bond Market Transparency: Liquidity Concentration, Informational Efficiency and Competition”, Banque Du Canada Conference, 2006, http://www.bankofcanada.ca/fr/conference/2006/edwards2.pdf
- ENG L.L., MAK Y.T., “Corporate Governance and Voluntary Discosure”, Journal of Accounting and Public Policy, Sayı 22, 2003, ss.325-345
- HERMALIN Benjamin E., WEISBASH Michael S., “Optimal and Mandatory Transparency: Implications for Corporate Governance Regulation”, 2007 AEA Annual Meeting Papers
- KHANNA Tarun, PALEPU Krishna G., SRINIVASAN Suraj, “Disclosure Practices of Foreign Companies Interacting with US Markets”, Journal of Accounting Research, Sayı 42, 2004, ss.475-508
- LEUZ Christian, VERRECCHIA Robert E., “The Economic Consequences of Increased Disclosure”, Journal of Accounting Research, Sayı 30 supplement, 2000, ss.91-124
- LEUZ Christian, WYSOCKI Peter, “Capital Market Effects of Corporate Disclosures and Disclosure Regulation”, Evolving Investor Protection, Research Study, Sayı 26,2006, ss.183-238
- MALLIN Chris, “The Relationship between Coprorate Governance, Transparency and Financial Disclosure”, Selected Issues in Corporate Governance: Regional and Country Experiences, United Nations Conference on Trade and Development,2003, ss.1-10
- PAGANO Marco, ROELL Ailsa, “Transparency and Liquidity: A Comparison of Auction and Dealer Markets with Informed Trading”, The Journal of Finance, Cilt 51, Sayı 2, 1996, ss. 579-611
- PATEL Sandeep A., BALIC Amra, BWAKIRA Liliane, “Measuring Transparency and Disclosure at Firm-Level in Emerging Markets”, Emerging Markets Review, Cilt 3, Sayı 4,2002, ss.325-337
- PEROTTI Enrico C., THADDEN Ernst-Ludwig von, “Outside Finance, Dominant Investors and Strategic Transparency”, Tinbergen Institute Discussion Paper, 2000
- PEROTTI Enrico C., THADDEN Ernst-Ludwig von, “Strategic Transparency and Informed Tradimg: Will Capital Market Integration Force Convergence of Corporate Governance?”, CEPR Discussion Paper, 2002
- SALTER Stephen B., “Corporate Financial Disclosure in Emerging Markets: Does Economic Development Matter?”, International Journal of Accounting, Sayı 26, 1998, ss,175-192
- SCHUSTER Peter, O’CONNEL Vincent, “The Trend toward Voluntary Corporate Disclosures”, Management Accounting Quarterly, Cilt 7, Sayı 2, 2006, ss.1-9
- SCLEIFER Andrei, VISHY Robert W., “A Survey of Corporate Governance”, Journal of Finance, Cilt 52, Sayı 3, 1997, ss.737-783
- Sermaye Piyasası Kurulu (SPK), “Kurumsal Yönetim İlkeleri” ,2005
- SKINNER Douglas J, “Why Firms Voluntarily Disclose Bad News”, Journal of Accounting Research, Cilt 32, Sayı 1, 1994, ss.38-60
- The Institute of Chartered Accountants in England&Wales, ICAEW, “Information for Better Markets: New Reporting Models for Business”, 2003
- The Organization for Economic Cooperation and Development (OECD), “Principles of Corporate Governance”, OECD Publication Service, 2004
- Türkiye Muhasebe Standartları Kurulu (TMSK), “Kavramsal Çerçeve”, 16.01.2005 tarihli ve 25702 Sayılı Resmi Gazete
- UNCTAD, (2006), United Nations Conference on Trade and Development, Review of the Implementation Status of Corporate Governance Disclosures
- WITHRELL Bill, “The Roles of Market Discipline and Transparency in Corporate Governance Policy”, Banque de France International Monetary Seminar, 2003
Yıl 2008,
Cilt: 10 Sayı: 2, 17 - 35, 01.12.2008
Öz
Kurumsal yönetimin dört temel ilkesinden biri olan şeffaflık, son yıllarda sermaye piyasalarında önemini artırmıştır. Şeffaflığın şirket düzeyinde benimsenmesi, yatırımcı haklarının korunması ve kamu güveninin kazanılması için bir gerekliliktir. Şirketler uluslararası alanda kabul görmüş ilkeleri ve rehber niteliğindeki prensipleri izleyerek, kurumsal şeffaflık derecelerini arttırabilmektedirler. Kurumsal şeffaflık muhasebe uygulamaları ile doğrudan ilişkidir. Güvenilir, kapsamlı ve karşılaştırılabilir finansal tablolar ancak uluslararası alanda kabul görmüş muhasebe standartlarının benimsenmesi ile sunulabilir. Uluslararası muhasebe standartlarında yer alan uygulamalar, sadece genel amaçlı finansal bilgilerin sunulmasına ilişkin olup, kurumsal şeffaflığın gerektirdiği ilave finansal ve finansal olmayan bilgilerin açıklanması konusunda yetersiz kalmaktadır.
Anahtar Kelimeler
Kaynakça
- AKTAŞ Ramazan, DOĞANAY Mete, “Accounting Standards, Corporate Governance and Turkey”, The Balkan Countries’ 1st International Conference on Accounting and Auditing, 8-9 Mart 2007, Edirne-Türkiye
- ASHBAUGH-SKAIFE Hollis, COLLINS Daniel W., LAFOND Ryan, “The Effects of Corporate Governance on Firms’Credit Ratings”, Journal of Accounting and Economics, Sayı 42, 2006, ss.203-243
- BANDSUCH Mark, PATE Larry, THIES Jeff, “Rebulding Stakeholder Trust in Business through Principle-Centered Leadership and Transparency in Corporate Governance”, Ethics in Corporate Governance Conference, Seattle University, Washington, 2006
- BOOT Arnoud W. A., THAKOR Anjan V. ,“The Many Faces of Information Disclosure”, The Review of Financial Studies, Cilt No 14, Sayı 4, 2001, ss. 1021-1057.
- BORGIA Frammetta, “Corporate Governance&Transparency Role of Disclosure: How Prevent New Financial Scandals and Crimes?”, American University Transnational Crime and Corruption Center School of International Service, 2005
- BOTOSAN Christine A., “Disclosure Level and the Cost of Equity Capital”, The Accounting Review, Cilt 27, Sayı 3, 1997, ss.323-349
- BUSHMAN Robert M., SMITH Abbie J., “Transparency, Financial Accounting Information and Corporate Governance”, Economic Policy Review, 2003, ss.65-87
- BUSHMAN Robert M., PIOTROSKI Joseph D., SMITH Abbie J., “What Determines Corporate Transparency?”, Jornal of Accounting Research, Cilt 42, Sayı 2,2004, ss.207-252
- CHEUNG Stephen Yan-Leung, CONNELLY J.Thomas, LİMPAPHAYOM Piman, ZHOU Lynda, “Determinants of Corporate Disclosure and Transparency: Evidence from Hong Kong and Thailand”, 2006 China International Conference in Finance, 17-20 Temmuz 2006
- DENIS Diane K., MC CONNELL John J., “International Corporate Governance”, ECGI Working Paper Series in Finance, No:05/2003, 2003
- DIAMOND Douglas W., VERRECCHIA Robert E.,“Disclosure, Liquidity and the Cost of Capital”, Journal of Finance, Cilt 46, Sayı 4, 1991, ss.1325-1359
- DIPIAZZA Samuel A.Jr., ECCLES Robert G., “Bulding Public Trust: The Future of Corporate Reporting”, New York, John Wiley&Sons, 2002
- EDWARDS Amy K., NIMALENDRAN M., PIWOWAR Michael S., “Corporate Bond Market Transparency: Liquidity Concentration, Informational Efficiency and Competition”, Banque Du Canada Conference, 2006, http://www.bankofcanada.ca/fr/conference/2006/edwards2.pdf
- ENG L.L., MAK Y.T., “Corporate Governance and Voluntary Discosure”, Journal of Accounting and Public Policy, Sayı 22, 2003, ss.325-345
- HERMALIN Benjamin E., WEISBASH Michael S., “Optimal and Mandatory Transparency: Implications for Corporate Governance Regulation”, 2007 AEA Annual Meeting Papers
- KHANNA Tarun, PALEPU Krishna G., SRINIVASAN Suraj, “Disclosure Practices of Foreign Companies Interacting with US Markets”, Journal of Accounting Research, Sayı 42, 2004, ss.475-508
- LEUZ Christian, VERRECCHIA Robert E., “The Economic Consequences of Increased Disclosure”, Journal of Accounting Research, Sayı 30 supplement, 2000, ss.91-124
- LEUZ Christian, WYSOCKI Peter, “Capital Market Effects of Corporate Disclosures and Disclosure Regulation”, Evolving Investor Protection, Research Study, Sayı 26,2006, ss.183-238
- MALLIN Chris, “The Relationship between Coprorate Governance, Transparency and Financial Disclosure”, Selected Issues in Corporate Governance: Regional and Country Experiences, United Nations Conference on Trade and Development,2003, ss.1-10
- PAGANO Marco, ROELL Ailsa, “Transparency and Liquidity: A Comparison of Auction and Dealer Markets with Informed Trading”, The Journal of Finance, Cilt 51, Sayı 2, 1996, ss. 579-611
- PATEL Sandeep A., BALIC Amra, BWAKIRA Liliane, “Measuring Transparency and Disclosure at Firm-Level in Emerging Markets”, Emerging Markets Review, Cilt 3, Sayı 4,2002, ss.325-337
- PEROTTI Enrico C., THADDEN Ernst-Ludwig von, “Outside Finance, Dominant Investors and Strategic Transparency”, Tinbergen Institute Discussion Paper, 2000
- PEROTTI Enrico C., THADDEN Ernst-Ludwig von, “Strategic Transparency and Informed Tradimg: Will Capital Market Integration Force Convergence of Corporate Governance?”, CEPR Discussion Paper, 2002
- SALTER Stephen B., “Corporate Financial Disclosure in Emerging Markets: Does Economic Development Matter?”, International Journal of Accounting, Sayı 26, 1998, ss,175-192
- SCHUSTER Peter, O’CONNEL Vincent, “The Trend toward Voluntary Corporate Disclosures”, Management Accounting Quarterly, Cilt 7, Sayı 2, 2006, ss.1-9
- SCLEIFER Andrei, VISHY Robert W., “A Survey of Corporate Governance”, Journal of Finance, Cilt 52, Sayı 3, 1997, ss.737-783
- Sermaye Piyasası Kurulu (SPK), “Kurumsal Yönetim İlkeleri” ,2005
- SKINNER Douglas J, “Why Firms Voluntarily Disclose Bad News”, Journal of Accounting Research, Cilt 32, Sayı 1, 1994, ss.38-60
- The Institute of Chartered Accountants in England&Wales, ICAEW, “Information for Better Markets: New Reporting Models for Business”, 2003
- The Organization for Economic Cooperation and Development (OECD), “Principles of Corporate Governance”, OECD Publication Service, 2004
- Türkiye Muhasebe Standartları Kurulu (TMSK), “Kavramsal Çerçeve”, 16.01.2005 tarihli ve 25702 Sayılı Resmi Gazete
- UNCTAD, (2006), United Nations Conference on Trade and Development, Review of the Implementation Status of Corporate Governance Disclosures
- WITHRELL Bill, “The Roles of Market Discipline and Transparency in Corporate Governance Policy”, Banque de France International Monetary Seminar, 2003
Toplam 33 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makaleleri |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Aralık 2008 |
| Gönderilme Tarihi | 8 Eylül 2015 |
| Yayımlandığı Sayı | Yıl 2008 Cilt: 10 Sayı: 2 |