Positional statement of companies＇ corporate governance rating reports： Evidence from Turkey  

作　　者：Burcu ADILOGL U 

机构地区：[1]Department of Accounting, School of Business, Istanbul University, Istanbu134320, Turkey

出　　处：《Journal of Modern Accounting and Auditing》2010年第12期27-41,共15页现代会计与审计（英文版）

摘　　要：The Organisation for Economic Cooperation and Development （OECD） defines corporate governance as, ＂the way in which boards oversee the running of a company by its managers, and how board members are in turn accountable to shareholders and the company.＂ In recent years the issue of corporate governance and committees related to it and their impacts on corporate performance have continued to gain widespread prominence in the capital market economy. Corporate Governance Rating is meant to indicate the relative level to which an organisation accepts and follows the codes and guidelines of corporate governance practices. The purpose of the paper is to examine the rating reports of 27 companies which have obtained the corporate governance rating by rating agencies. The study highlights that the ＂stakeholders＂ sections of the reports are the most powerful part of the reports whereas the ＂board of directors＂ sections are the weakest. Potential areas for improvements are also identified.

关 键 词：Corporate governance corporate governance rating rating agency TURKEY 

分 类 号：F276.6[经济管理—企业管理] TS193.13[经济管理—国民经济]