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dc.contributor.authorGonen, Seckin-
dc.contributor.authorYurekli, Emin-
dc.identifier.citationGonen, S., & Yurekli, E. (2016). Evaluation of corporate governance principles according to Turkish commercial code numbered 6102. Journal of Accounting, Finance and Auditing Studies, 2(4), 129-141.en_GB
dc.description.abstractThe framework to institutionalization and corporate governance is determined by Turkish Commercial Code numbered 6102. In other words, Turkish Commercial Code has arisen as a legal full text of both concepts. Relevant parts of Turkish Commercial Code set the basis for articles about corporate governance pertaining to transparency, equity, responsibility and accountability which are formed within Anglo-Saxon law system. Moreover, in order to increase the opportunities for more and faster credit usage and going to public in capital markets; transparent, clear, comparable and high quality financial reports stands out as principles of new Turkish Commercial Code. So as to present convenient financial reports with International Accounting Standards, businesses should complete their backgrounds for corporate governance. It’s widely known that, principles of corporate governance rests on basis for producing qualified financial reports and quality standards. The aim of this study is to evaluate principles forming corporate governance concept from Turkish Commercial Code’s aspect. Relevant articles in Turkish Commercial Code are scrutinized and inferences about are put forward.en_GB
dc.publisherAhmet Gökgözen_GB
dc.subjectCorporate governance -- Turkeyen_GB
dc.subjectFinancial statements -- Standardsen_GB
dc.subjectCommercial law -- Turkeyen_GB
dc.subjectFinancial statements -- Quality controlen_GB
dc.titleEvaluation of corporate governance principles according to Turkish commercial code numbered 6102en_GB
dc.title.alternative6102 sayili Turk ticaret kanunu acisindan kurumsal yonetim ilkelerinin degerlendirilmesien_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 4
Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 4

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