Gülşah ATAĞAN, Nur FİDANCI

KURUMSAL YÖNETİM ENDEKSİNDEKİ (BISTXKURY) İŞLETMELERİN SAHİPLİK YAPISI VE GÖNÜLLÜ AÇIKLAMALAR ARASINDAKİ İLİŞKİ*

Şirketlerin şeffaflık, adillik, hesap verebilirlik ve sorumluluk ilkeleri çerçevesinde faaliyet gösterebilmelerini sağlamaya yönelik ortaya çıkan kurumsal yönetim kavramı, özellikle ABD'de yaşanan şirket skandalları sonrasında tüm Dünya'da gündeme gelen bir kavramdır. Bu bağlamda, sermaye piyasalarında, gönüllü açıklamalarda bulunan şirketlerin sayısı giderek artmıştır. Şirketlerin, gerektirdiğinden daha fazla bilgiyi gönüllülük esasına göre raporlama eğiliminde olmalarının temel nedeni, piyasa katılımcıları ile daha fazla iletişim içerisinde olabilmek ve katılımcılara firmanın değeri hakkında daha doğru ve daha tutarlı bilgiyi verebilmektir. Çalışmanın amacı, Borsa İstanbul Kurumsal Yönetim Endeksinde (BISTXKURY) yer alan işletmelerin sahiplik yapısı ve kurumsal gönüllü açıklamalar arasındaki ilişkinin belirlenmesidir.

THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE OF ENTITIES LISTED IN CORPORATE GOVERNANCE INDEX (BIST - XKURY) AND VOLUNTARY DISCLOSURES

Corporate governance concept is significantly brought into agenda specifically after company scandals occurred in United States provides companies to operate abide by transparency, fair, accountability and responsibility principles. On this basis, number of companies making voluntary disclosures increased gradually in capital markets. The reason for companies to have propensity to report more information voluntarily is to communicate more with market participants and render more accurate more coherent information about firm value to market participants. The aim of this paper is to detect the relationship between corporate voluntary disclosures and ownership structures of companies listed Istanbul Stock Exchange's corporate governance index (BIST-XKURY)

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