We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Finansal Şeffaflık Kavramına Genel Bir Bakış.
- Authors
ŞAHİN, Cumhur
- Abstract
The word "transparency" or, as a synonym, "lucency" means publicity, an object or phenomenon being in sight, clarity, being intelligible. The concept of transparency, which is one of the basic principles of corporate governance that emerged in the USA in the 1970s and 1980s and started to become widespread also in countries outside the USA with the 1990s, is a necessity rather than a need for protecting investor rights and acquiring public trust. "Financial transparency", on the other hand, can be defined as the public availability of financial statements, audit reports and similar external reports, as well as supporting or complementary documents and data such as budget, accounting directive. In the present study, the purpose was to present a perspective in this respect by providing general information on the concept of "financial transparency".
- Subjects
FINANCIAL disclosure; FINANCIAL statements; BUDGET; CORPORATE governance; TRUST
- Publication
Balkan & Near Eastern Journal of Social Sciences (BNEJSS), 2023, Vol 9, Issue 3, p78
- ISSN
2149-9314
- Publication type
Article