SYNOPSIS: The push for increased transparency in financial reporting and corporate governance serves the shareholders only up to a limit. The problem of assessing the value of transparency to the shareholders is subtle because both the level and pattern of earnings can convey information. Even when earnings management conceals information, it can be beneficial to shareholders. Distinguishing be...

Finansal raporlarda şeffaflık, şirketlerin mevcut finansal performanslarının değerlendirilebilmesini mümkün kılan ve sermaye piyasalarının etkin işleyişi için de gerekli olan kritik bir unsur olarak görülmektedir. Bu çalışma, rapor şeffaflığı ile şirketin performansı arasındaki ilişkiyi araştırmaktadır. amaç doğrultusunda, 2007-2019 yılları arasında Borsa İstanbul Kurumsal Yönetim Endeksi’nde i...

in the past few decades, capitalist economic system has witnessed different financial crises the most important of which is the 2008 financial crisis. the crisis had different causes that the main causes are innovations and financial assets without actual backing (real underlying asset) and their developing by financial institutions. namely, financial institutions, especially banks, developed t...

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...