文章基本信息

标题：A Research On The Effects Of Corporate Accounting Practices On Corporate Companies
其他标题：Muhafazakar Muhasebe Uygulamalarının Kurumsallaşmış Şirketlerdeki Etkisi Üzerine Bir Araştırma
本地全文：下载
作者：Yusuf GÖR ; Bilgehan TEKİN
期刊名称：İşletme Araştırmaları Dergisi
印刷版ISSN：1309-0712
出版年度：2018
卷号：10
期号：2
DOI：10.20491/isarder.2018.416
语种：English
出版社：Isarder
摘要：Corporate governance practices provide a great advantage to companies in the global competitive environment that has lived in recent years. In particular,it appears that companies have become increasingly independent of their board of directors. On the other hand conservatism,is to act by foreseeing the worst potential loss. In this sense,it is thought that there is a negative relationship between conservativist practices and corporation. In this direction,the examination of the effect of conservative accounting practices on institutionalized companies has led to the conduct of this research. For this purpose,analyzes were carried out using data from 74 companies in the BIST 100 Index. However,sports and financial companies were removed from the scope of the research because of their differences. The data obtained in the research were analyzed by multiple regression analysis method. As a result of the study,it has been determined that some of the corporate governance practices that increase the independence of the management board are inversely related to conservatism.
其他摘要：Son yıllarda yaşanan küresel rekabet ortamında kurumsal yönetim uygulamaları şirketlere büyük avantaj sağlamaktadır. Özellikle şirketlerin yönetim kurullarını giderek daha bağımsız hale getirdiği görülmektedir. Diğer taraftan muhafazakarlık;oluşabilecek e
关键词：Accounting;Conservatism;Corporate Governance;Multiple Regression Analysis
其他关键词：Muhasebe;Muhafazakarlık;Kurumsal Yönetim;Çoklu Regresyon Analizi