文章基本信息

标题：Conservatism, corporate governance and audit quality: A study at Istanbul Stock Exchange
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作者：Gor, Yusuf ; Karakus, Rifat ; Tasar, Izzet 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2017
卷号：XXIV
期号：Special
页码：47-56
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The purpose of this study is to examine the relationship between conservatism and corporate governance and audit quality. For this purpose, a multiple regression analysis was performed using the data of the companies included in BIST-100. In this study, the definition of conservatism and corporate governance and audit quality and their relationships are mentioned. Consequently, this study has shown that the conservatism has a relationship with some of corporate governance applications and also conservatism has a relationship with audit quality.
关键词：Conservatism; Corporate Governance; Audit Quality; Multiple Regression.