Kurumsal Yönetimin Finansal Raporlama Kalitesindeki Rolü: Borsa İstanbul Üzerine Karşılaştırmalı Bir Uygulama&(The Role Of Corporate Governance On The Quality Of Financial Reporting: A Comparative Study On Borsa Istanbul)

Kurumsal yonetim, isletmelerin tum paydaslarinin haklarinin korundugu bir anlayisla yonetilmesine dayali ilkeler butunudur. Kurumsal yonetim ilkelerine uyan isletmelerde finansal raporlarin kalitesinin artmasi, teorik olarak beklenen bir durumdur. Bu calismanin amaci, kurumsal yonetimin finansal raporlama kalitesi uzerindeki etkisinin arastirilmasidir. Bu amacla calismada Borsa Istanbul Kurumsal Yonetim Endeksi (XKURY)’nde islem goren firmalar ile bu endekste yer almayan firmalarin finansal raporlama kaliteleri, karlarin surekliligi acisindan karsilastirilmistir. Calisma sonucunda, teorik beklentilere uygun olarak XKURY’de islem goren firmalarin karlarinin daha surekli oldugu dolayisiyla finansal raporlarinin daha kaliteli oldugu sonucuna ulasilmistir. Corporate governance is sum of the principles to manage businesses by an understanding that assure all of the stakeholders’ rights. The theoretical expectation is that financial reporting quality of businesses that follow the corporate governance principles increases. The purpose of this study is to investigate the impact of corporate governance on the financial reporting quality. Therefore the quality of financial reports of listed and non-listed firms in Borsa Istanbul Corporate Governance Index (XKURY) is compared with each other in terms of earnings persistence. As a result of the study, it’s seen that earnings of firms traded in XKURY are more persistent than others. It is concluded that their financial reports are more qualified.