CORPORATE GOVERNANCE RATINGS AND RELATION WITH ACCOUNTING CONSERVATISM IN TURKEY

Yıl 2020, , 93 - 113, 01.03.2020

Ozan Gulhan , Serhan Karaarslan

https://doi.org/10.29067/muvu.619198

Cited By: 5

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

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