Conservatism, corporate governance and audit quality: A study at Istanbul Stock Exchange

Yusuf Gor, Rifat Karakus and Izzet Tasar
Additional contact information
Yusuf Gor: Cankiri Karatekin University, Turkey
Rifat Karakus: Cankiri Karatekin University, Turkey
Izzet Tasar: Firat University, Turkey

Theoretical and Applied Economics, 2017, vol. XXIV, issue Special, 47-56

Abstract: The purpose of this study is to examine the relationship between conservatism and corporate governance and audit quality. For this purpose, a multiple regression analysis was performed using the data of the companies included in BIST-100. In this study, the definition of conservatism and corporate governance and audit quality and their relationships are mentioned. Consequently, this study has shown that the conservatism has a relationship with some of corporate governance applications and also conservatism has a relationship with audit quality.

Keywords: Conservatism; Corporate Governance; Audit Quality; Multiple Regression. (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://store.ectap.ro/suplimente/International_Fin ... nce_FIBA_2017_XV.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxiv:y:2017:i:special:p:47-56

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().