THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW

Abstract

This research aims to determine the relationship between Corporate Governance (CG) and Transparency & Disclosures (T&D) in State Owned Enterprises (SOEs). Investigating this relationship is necessary as SOEs and Public-Private Joint ventures are continually increasing and they are facing many challenges which are different in nature from totally public or totally private sectors. In addition, they differ in many aspects like T&D requirements, and how they react to their societies. Enhancing T&D environment will lead to more positive impacts on societies. Moreover, assessing the adoption of the latest standards such as International Financial Reporting Standards (IFRS), its impact on T&D environment focusing on SOEs is covered. To achieve the aim of this research, prior literature review is discussed in order to make the relationship between CG and T&D more understandable. The last section of the research offers some conclusions and recommendations

Keywords

• : Corporate Governance (CG), Transparency & Disclosures (T&D), State Owned Enterprises (SOEs), International Financial Reporting Standards (IFRS)

Kaynakça

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