The role of corporate governance on financialreporting quality: Turkey evidence
Başlık çevirisi mevcut değil.
- Tez No: 724580
- Danışmanlar: DR. Antonella RUSSO
- Tez Türü: Yüksek Lisans
- Konular: Maliye, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2017
- Dil: İngilizce
- Üniversite: University of Greenwich
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 57
Özet
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Özet (Çeviri)
From an agency theory perspective, corporate governance mechanisms play a significant role in enhancing fınancial reporting quality. Employing agency theory as a conceptual framework, the main objective of this study is to investigate the role of corporate governance on fınancial reporting quality in Turkey. The empirical study was realized based on a sample of the 36 Turkish companies indexed in Corporate Governance lndex during the period between 2007 and 2016. in order to achieve this purpose, cross-sectional Modifıed Jones model was applied to measure fınancial reporting quality and GLS Panel regression analysis was conducted in order to fınd the relationship between corporate governance and fınancial reporting quality. Specifıcally, three areas of corporate govemance are considered for this study which include; the structure of the Board of Directors (with emphases on size, independence and CEO Duality), Audit Quality (with emphases on the presence of both internal audit committee and external auditor among the big-4) and ownership structure. The results demonstrated that board independence lowers fınancial reporting quality and in contrast, external auditor quality which is measured by its membership in Big4 services was found to be positively and signifıcantly related to fınancial reporting quality. it was also found that other corporate governance mechanisms such as board size, CEO duality, audit committee independence and family ownership have no influence on fınancial reporting quality. in addition, among fırm-specifıc characteristics, the fındings indicated that ROA (fırm performance) leads to a reduction in fınancial reporting quality whereas OCF (operating cash flow) increase the quality of fınancial reporting. Additionally, fırm size and leverage do not affect the fınancial reporting quality in Turkey.
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