İÇ KONTROL SİSTEMİNİN ŞEFFAFLIĞI ve KURUMSAL YÖNETİM UYGULAMALARI ARASINDAKİ İLİŞKİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA

Bu çalışmanın amacı, iç kontrol sisteminin şeffaflığı ile kurumsal yönetim uygulamaları arasında ilişki olup olmadığını incelemektir. Bu nedenle Borsa İstanbul 100 (BIST 100) Endeksinde yer alan şirketlerin 2009-2015 yılları arasındaki verileri kullanılmıştır. Veriler Kamuyu Aydınlatma Platformu'ndan, şirketlerin internet siteleri ve faaliyet raporlarından elde edilmiştir. Bu veriler panel veri analizi ile analiz edilmiştir. Analiz bulgularına göre; yönetim kurulunun üye sayısı, yönetim kurulunun bağımsızlığı, CEO ikiliği, yönetim kurulundaki kadın üye oranı ve denetim komitesinin üye sayısı ile iç kontrol sisteminin şeffaflığı arasında istatistiksel açıdan anlamlı ilişki tespit edilmiştir

ANALYSIS OF RELATIONSHIP BETWEEN INTERNAL CONTROL INFORMATION TRANSPARENCY AND CORPORATE GOVERNANCE PRACTICES: AN EVIDENCE AT ISTANBUL STOCK EXCHANGE

The purpose of this paper is to examine the relationship between internal control information disclosure and corporate governance practices. Therefore, the data from 2009 to 2015 are used which are listed in BIST-100 Index. The data has obtained from Public Disclosure Platform, companies' websites and annual reports. These data were analyzed with panel data analysis. According to findings of the analysis, it may be seen that, significant relationship between internal control information disclosure and the number of board members, board independence, CEO duality, female members of the board and the number of members of the audit committee

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Gümüşhane Üniversitesi Sosyal Bilimler Dergisi-Cover
  • Yayın Aralığı: Yılda 3 Sayı
  • Başlangıç: 2010
  • Yayıncı: GÜMÜŞHANE ÜNİVERSİTESİ