THE EFFECT OF CORPORATE GOVERNANCE DEVELOPMENT ON SHAREHOLDERS’ RIGHTS PROTECTION

Year 2021, Volume: 8 Issue: 15, 127 - 140, 26.04.2021

Ayşe Atılgan Sarıdoğan

Abstract

Nowadays, for the investors, corporate governance’s development level in enterprises is very important when planning their investment as corporate governance’s development level in enterprises is an important indicator that the rights of investors will be better protected. The development of corporate governance is of utmost importance in terms of protecting the rights of both internal and external stakeholders in businesses, and using business resources more effectively and efficiently. At the national level, corporate governance’s development is of great importance in terms of both more effective and efficient use of national resources and the sustainability of social welfare. In this context, the purpose of this study is to analyse empirically the effects of corporate governance’s development on shareholders’ rights protection in enterprises. The analysis conducted as a part of this study showed that as the level of corporate governance improves, the rights of shareholders are more protected. Supporting corporate governance’s development at both national and enterprise level will contribute to shareholders’ rights protection on the one hand, and on the other hand, by making more efficient and effective use of national and corporate resources, it will contribute to greater social welfare. 

Keywords

Corporate Governance, Shareholder Rights, Management Accounting

KURUMSAL YÖNETİMİN GELİŞMESİNİN PAY SAHİPLERİNİN HAKLARININ KORUNMASI ÜZERİNDEKİ ETKİSİ

Abstract

Günümüzde yatırımcılar, yatırım planlaması yaparken, işletmelerde kurumsal yönetimin gelişmişlik düzeyine daha fazla önem vermektedirler. Çünkü işletmelerde, kurumsal yönetimin gelişme düzeyi, yatırımcıların haklarının daha iyi korunacağının önemli bir göstergesidir. Kurumsal yönetimin gelişmesi, işletmelerde hem iç hem de dış paydaşların haklarının korunması, işletme kaynaklarının daha etkin ve verimli kullanılması açısından son derece büyük önem arz etmektedir. Ulusal düzeyde, kurumsal yönetimin gelişmesi de hem ulusal kaynakların daha etkin ve verimli kullanılması hem de toplumsal refahın sürdürülebilirliği için önemlidir. Bu bağlamda, bu çalışmanın amacı, kurumsal yönetimin gelişmesinin, işletmelerde pay sahiplerinin haklarının korunması üzerindeki etkisini, ampirik olarak analiz etmektir. Analiz sonuçlarına göre, kurumsal yönetim düzeyi geliştikçe, pay sahiplerinin hakları da daha fazla korunmaktadır. Hem ulusal hem de işletme düzeyinde, kurumsal yönetimin gelişimin desteklenmesi, bir yandan pay sahiplerinin haklarının korunmasına katkı sağarken, diğer yandan ise, ulusal ve kurumsal kaynakların daha verimli ve etkin kullanılmasını sağlayarak toplumsal refahın daha fazla artmasına katkı sağlayacaktır.

Keywords

Kurumsal Yönetim, Pay Sahibi Hakları, Yönetim Muhasebesi

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