IMPROVEMENT OF ACCOUNTING INFORMATION QUALITY BASED ON CORPORATE GOVERNANCE
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 10, Issue
Abstract
Business management misconduct has caused financial failures and reduced investor confidence. Corporate governance principles have been developed to regain investor confidence. Corporate governance practices aim to provide the utmost benefit for the company stakeholders. In line with this aim of corporate governance, company information is disclosed to the public. Accounting information is reported around the world as the focus of informing public by corporate governance. The quality of accounting information affects the effectiveness of the capital market and the allocation of social resources. Therefore, the level of accounting information quality is a factor that can affect the success of corporate governance. Purpose of the study is; how to improve the quality of accounting information on the basis of corporate governance. In the study, the data of the companies registered in the Borsa Istanbul Corporate Governance Index are used. The relationship between corporate governance components and accounting information quality is determined by multiple linear regression analysis. In the analysis, measurable indicators of corporate governance are taken as independent variables, accounting information quality as dependent variable. As a result of the study, it has been determined that corporate governance practices affect the quality of accounting information.
Authors and Affiliations
Hakan ÖZÇELİK
Keywords
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- EP ID EP414748
- DOI 10.29067/muvu.341191
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