International Conference on Eurasian Economies
1-3 July 2014 – Skopje, MACEDONIA
Paper detail
Paper ID : 1139
Status : Paper published
Language : Turkish
Topic : Finance and Financial Crises
Presenter: Mrs. Emine Kalaycı
Session : 3C Finansal Kriz II
Reflections Of Public Disclosure And Transparency Principles To Accounting Information System In Corporate Governance Basic
Kurumsal Yönetim Anlayışı Temelinde Kamuyu Aydınlatma Ve Şeffaflık İlkelerinin Muhasebe Bilgi Sistemine Yansımaları
- Mrs. Emine Kalaycı (Karamanoğlu Mehmetbey University, Türkiye)
- Dr. Rabia Özpeynirci (Karamanoğlu Mehmetbey University, Türkiye)
Abstract
Financial crises occurred in international markets and costs of these crises to investors at microeconomic level and to whole country at macroeconomic level caused institutional administration to have more interest. There are some regulations in this area to follow events in the world closely and to increase the contributions of capital markets on economic development. Background of institutional administration is regulated by Capital Market Legislation, Turkish Trade Legislation, International Reporting Standards and Turkey Accounting Standards. These regulations stand out in accounting primarily. Accounting transactions have great importance with its decisive role about researching financial positions of entrepreneurs and implementing other financial responsibilities. Transparence which is the one principle of institutional transparence included corporate governance, explaining, responsibility has important role to achive this regulations. Transparence term has enhanced its importance in capital markets last years. Transparence is necessary to protect investor rights and get public trust. Corporate transparance is directly related with accountancy application and provided by the standart of accountancy which is admitted in international area. This study aims to uncover the relationship between the accounting system and the principle of transparency corporate governance. For this purpose, primarily corporate governance principles transparency and variable laws on emphasis at the same time will be included secondary data.
JEL codes: M41, A14
Kalaycı, Emine , Özpeynirci, Rabia (2014). "Reflections Of Public Disclosure And Transparency Principles To Accounting Information System In Corporate Governance Basic" in Proceedings of International Conference of Eurasian Economies 2014, pp.541-549, Skopje, MACEDONIA.
DOI: https://doi.org/10.36880/C05.01139
