CORPORATE GOVERNANCE RATINGS AND RELATION WITH ACCOUNTING CONSERVATISM IN TURKEY

Öz

The aim of this study is to analyze the corporate governance ratings in Turkey and to examine the relationship with conservative accounting practices in this regard. In this context, according to the results of the analysis using the data of 64 publicly traded companies between 2007-2019 which has corporate governance rating, it is concluded that improvements in the corporate governance structure have a negative relationship with conservative accounting practices and that the board of directors is the most important component. In addition to that corporate governance ratings may differ according to the rating company, and being included in Borsa İstanbul 100 index and the firms operating in production, technology, financial services have significant effect in regards of conservative accounting practices.

Anahtar Kelimeler

• Corporate Governance,Accounting Conservatism,, Corporate Governance Rating,Corporate Governance Index

TÜRKİYE’DE KURUMSAL YÖNETİM UYUM DERECELENDİRMESİ VE İHTİYATLI MUHASEBE İLİŞKİSİ

Öz

Bu çalışmanın amacı Türkiye’de kurumsal yönetim uyum derecelendirmesi yaptıran firmaların derecelerinin incelenmesi ve bu hususun ihtiyatlı muhasebe uygulamaları ile ilişkisinin ortaya konmasıdır. Bu çerçevede kurumsal yönetim uyum derecelendirmesi yaptıran ve hisseleri halka açık 64 firmanın 2007-2018 yılları arası verileri kullanılarak yapılan analiz sonuçlarına göre kurumsal yönetim yapısındaki olumlu gelişmelerin ihtiyatlı muhasebe uygulamaları ile ters yönlü ilişkisi bulunduğu, bu hususta yönetim kurulunun en önemli bileşen olduğu sonucuna ulaşılmıştır. Bunun yanı sıra kurumsal derecelendirme notlarının derecelendirme şirketine göre farklılık gösterebildiği, Borsa İstanbul 100 Endeksine dahil olmanın ve imalat, teknoloji, mali sektörlerde faaliyet göstermenin şirketlerin ihtiyatlı muhasebe uygulamaları açısından anlamlı etkisi olduğu tespit edilmiştir.

Anahtar Kelimeler

• Kurumsal Yönetim,İhtiyatlı Muhasebe,Kurumsal Yönetim Uyum Derecelendirmesi,Kurumsal Yönetim Endeksi

Kaynakça

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