• MakaleAçık Erişim2019
    Corporate Governance Principles in Turkey Accounting Standards and Turkey Financial Reporting Standards

    Yalçın, Zülkif; Yoluk, Meltem

    In recent years, increasing competition and international financial crises have increased the importance of corporate governance principles for enterprises Both international area and in Turkey is in even more increased emphasis on corporate governance has been found to have a significant impact on business management of these principles.The principles of corporate governance have been developed in order to make the enterprises become more reliable, strong institutions and to recover the lost trust. Inadequacies of firms that have not adopted the principles of corporate governance and their failure to succeed have emerged in the studies. Although the principles of corporate governance vary from country to country and from institution to institution, almost all of them are in the same direction. Therefore, some standards have been formed in the international arena and our country has established principles that comply with these standards, which are briefly; equality, transparency, accountability and responsibility. In this study, the place and importance of corporate governance principles in TMS and TFRS has been investigated and the related standards are tried to be revealed by interpreting the relationship between the individual and the corporate governance principles.