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Good Corporate Governance Structures With Three Betters: Internal Control, Risk Management and Accounting Practices

Author

Listed:
  • Onder Kaymaz
  • Ali Alp
  • Ramazan Aktas

Abstract

This paper examines the research body of corporate governance which is one of the hot issues in the financial arena nowadays. Discussing salient and current theoretical and empirical works in the stream, paper devotes a special emphasis to financial services industries. Paper implies that there is no perfection in governance theories, per se. Instead, all the theoretical approaches have pros over the others, therefore, should rather be considered to complement each other, when talking about the identification and the quality of the governance style. Paper suggests that, a good corporate governance state results in a better internal control and risk management particularly for corporations. As good corporate governance structure refers to the full recognition of transparency or disclosure, more quality accounting practices will be, de facto, in place as well.

Suggested Citation

  • Onder Kaymaz & Ali Alp & Ramazan Aktas, 2008. "Good Corporate Governance Structures With Three Betters: Internal Control, Risk Management and Accounting Practices," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 10(40), pages 34-64.
    • Handle: RePEc:bor:iserev:v:10:y:2008:i:40:p:37-64
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    More about this item

    Keywords

    Corporate Governance; Internal Control; Risk Management; Accounting Practices.;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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