A Research On The Effects Of Corporate Accounting Practices On Corporate Companies

Abstract

Corporate governance practices provide a great advantage to companies in the global competitive environment that has lived in recent years. In particular, it appears that companies have become increasingly independent of their board of directors. On the other hand conservatism, is to act by foreseeing the worst potential loss. In this sense, it is thought that there is a negative relationship between conservativist practices and corporation. In this direction, the examination of the effect of conservative accounting practices on institutionalized companies has led to the conduct of this research. For this purpose, analyzes were carried out using data from 74 companies in the BIST 100 Index. However, sports and financial companies were removed from the scope of the research because of their differences. The data obtained in the research were analyzed by multiple regression analysis method. As a result of the study, it has been determined that some of the corporate governance practices that increase the independence of the management board are inversely related to conservatism.