Araştırma Makalesi
Yıl 2023,
Cilt: 1 Sayı: 1, 29 - 36, 30.06.2023
Öz
Accounting scandals and financial failures in companies around the world in recent years have caused
losses both in national economies and in the economies of other countries due to globalization. This
situation has led to questioning the quality of company management. Efforts towards good management
of companies are expressed with the concept of corporate governance. There are two important schools
in the development of corporate governance. These are Anglo-Saxon and continental European corporate
governance models. Although not as much as these corporate governance models, corporate governance
culture and legal regulations are also beginning to take hold in Arab countries. There are also important
developments regarding corporate governance in Iraq. In this study, these developments are explained.
Although the corporate governance practices implemented in Iraq have not reached a sufficient level,
they give hope for the future.
Anahtar Kelimeler
Kaynakça
- Abd ALazawy, A. F. (2015). Legal means to tackle the financial crisis in Iraq Under the general budget 2015. Journal of college of Law for Legal and Political Sciences, 4(13), 324-276.
- Abdel-Hakim, M. H. T., & Dalloul, M. I. A. H. (2009). Corporate governance and its role in the fair valuation of ordinary shares (Case Study in the Iraqi market for securities). Journal of Administration and Economics, 77: 43-60.
- Abdratha, A & Abeed, K.(2009). The impact of foreign capacity in the Iraqi Investment Law No. 13 of 2006. AL- Mouhakiq Al-Hilly Journal for Legal and Political Science , 1(1), 128-157.
- Abdullah, A. H. (2021). Effect of Board Composition on the Corporate performance: The Moderating Role of Corporate Governance Practices in Iraq. Psychology and Education Journal, 58(3), 2688-2706.
- Al-Feliti, S. B. (2010). Governance of public shareholding companies in the sultanate of oman. Jordan: Dar Osama for Publishing and Distribution. Alp, A. ve Kılıç, S. (2014). Kurumsal yönetim nasıl yönetilmeli. İstanbul: Doğan Kitap.
- Alsmmarraie, B. A. J. (2018). Corporate governance practices in Iraq: A descriptive study of listed companies (Masters thesis). Çankaya Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
- Ayed-Koubaa, H. B. (2011). Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise: cas du SBF 120. Paper Presented At The Comptabilités, Économie Et Société.
- Cavlak, H. (2015). Uluslararası finansal raporlama standartları ve kurumsal yönetim ilişkisi: kurumsal yönetim endeksi’ne tabi şirketlerde bir anket çalışması (Yayınlanmış Yüksek Lisans Tezi). Marmara Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
- Cernat, L. (2004). The emerging European corporate governance model: Anglo-Saxon, Continental, or still the century of diversity? Journal of European Public Policy, 11(1), 147-166.
- Clarke, T. (2007). International corporate governance: A comparative approach. Routledge.
- Çelik, E. (2007). Kurumsal yönetim modeli olarak paydaş yaklaşımı: Kamu ve özel hastane karşılaştırması (Yayınlanmış Yüksek Lisans Tezi). Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, Eskişehir.
- Denis, D. K. (2001). Twenty-five years of corporate governance research... and counting. Review of Financial Economics, 10(3), 191-212.
- Denis, D.K. (2010). International corporate governance research. Corporate Governance: A Synthesis of Theory, Reasearch, and Practice içinde (123- 139). New Jersey: John Wiley and Sons, Inc.
- Denis, D. K., & McConnell, J. J. (2003). International corporate governance. Journal of Financial and Quantitative Analysis, 38(1), 1-36.
- Doski, S. A. (2015). The necessity of issuing a corporate governance code for the Kurdistan Region. Journal of Finance and Accountancy, 18.
- ISX. (2015, Mars 18). Stock market: The market lower stock prices caused by the reluctance to invest in the market. Asian News.
- ISX. (2004). Law 74, (2004). Available on http://www.isx iq.net/isxportal/ files/lawa109_8_0_8_32_7.pdf.
- Iraqi Securities Commission (ISC), (2016). Available on http://www.isc.gov.iq/ en/node/1520.
- Iraq Securities Commission (ISC) (2016). The annual report of the trading movement of Iraq stock exchange (ISX). Access Date: 17February2017, http://www.isc.gov.iq/
- Iraq Stock Exchange. ISX (2016). The monthly reportfor iraq stock exchange (ISX). Access Date: 27July 2017.
- http://www.isxiq.net/isxportal/portal/uploaded FilesList.html
- Jackson, K. V. (2011). Towards a stakeholder-shareholder theory of corporate governance: A comparative analysis. Hastings Bus. LJ, 7, 309.
- Kanbur, A. (2010). İşletmelerde kurumsal yönetim uygulamalarının örgütsel değerler üzerindeki etkileri: İMKB kurumsal yönetim endeksinde yer alan işletmeler üzerine bir araştırma (Yayınlanmış Yüksek Lisans Tezi). İnönü Üniversitesi Sosyal Bilimler Enstitüsü, Malatya.
- Khader, A. (2012). Disclosure and transparency: as one of the management principles in corporate law (1st ed.). Egypt: University Thought Dar.
- Khalaf, R. & Fadel, A.M. (2016). The impact of the application of corporate governance efficiency included in the Iraq Stock Exchange companies included in the study on the Iraq Stock Exchange companies. Baghdad College of Economic Sciences University, (47), 51-80.
- Kleymenova, A., & Zhang, L. (2019). The Impact of Banking Regulation on Voluntary Disclosures: Evidence from the Dodd-Frank Act. Chicago Booth Research Paper, (19-08).
- Maher, M. & Andersson, T. (1999). Corporate performance: Effects on firm performance and economic growth. OECD Working Paper (Paris).
- Mallin, C. A. (2016). Corporate governance. (5th Edition). New York: Oxford University Press.
- Mchaal, S.M. (2015). Legal regulation of the work of foreign workers in the light of the Iraqi Investment Law No. 13 of 2006. Journal of the College of law / Al-Nahrain University, 17(3), 284-307.
- Mohammed, H. A. & Ahmed, R. A. (2014). The role of international accounting standards in raising the efficiency of the work of the Iraq Stock Exchange and Applied Study. Baghdad College of Economic Sciences University.
- Mohammed, K.A. (2008). Reflections future in light of the Iraqi Investment Law No. 13 of 2006. Journal of Kerbala University, 6(2), 219-224.
- Moradi, M., Velashani, M. A. B. & Omidfar, M. (2017). Corporate governance, product market competition and firm performance: Evidence from Iran. Humanomics, 33(1), 38–55.
- Raseed, H.H. & Zaker, A.K. (2013). Foreign investment between the law and the economy. Risalat Al-huquq Journal, 3, 6-25.
- Suleiman, M. M. (2009). Corporate governance in the fight against financial and administrative corruption, Comparison study (2nd ed.). Alexandria: Dar Al Jamiya for Printing Publishing and Distribution.
- Talib, A. F. & Al-mshhdany, I. S. (2011). Corporate governance and strategic financial performance of banks. Jordan: Dar Safaa for Publishing and Distribution.
- Thomsen, S. & Conyon, M. (2012). Corporate governance: Mechanisms and systems. McGraw Hill.
- Tricker, B. (2015). Corporate governance: Principles, polices, and practices (3rd Edition). Oxford: Oxford University Press.
- Ungureanu, M. (2012), Efficiency and Sustainability through a responsible management of the enterprise, International Journal of Advances in Management and Economics, 1(5), 132-137
- Weir, C. & Laing, D. (2001). Governance structures, director independence and corporate performance in the UK. European Business Review.
- Irak Şirketler Kanunu (2004), https://www.moj.gov.iq/upload/pdf/4554.pdf (22.01.2022).
- Irak Şirketler Kanunu (2014), https://www.moj.gov.iq/upload/pdf/4554.pdf (22.01.2022).
Yıl 2023,
Cilt: 1 Sayı: 1, 29 - 36, 30.06.2023
Öz
Son yıllarda dünya çapında şirketlerde yaşanan muhasebe skandalları ve finansal başarısızlıklar hem ülke
ekonomilerinde hem de küreselleşme nedeniyle diğer ülkelerin ekonomilerinde kayıpların yaşanmasına
neden olmuştur. Bu durum şirket yönetimlerinin kalitesinin sorgulanmasını sağlamıştır. Şirketlerin iyi
yönetilmesine yönelik çabalar kurumsal yönetim kavramı ile ifade edilmiştir. Kurumsal yönetimin
gelişiminde iki önemli ekol bulunmaktadır. Bunlar Anglo-Sakson ve kıta Avrupası kurumsal yönetim
modelleridir. Bu kurumsal yönetim modelleri kadar olmasa da Arap ülkelerinde de kurumsal yönetim
kültürü ve yasal düzenlemeleri yerleşmeye başlamaktadır. Irak’ta da kurumsal yönetim ile ilgili önemli
gelişmeler olmaktadır. Bu çalışmada söz konusu gelişmeler anlatılmaktadır. Irak’ta hayata geçirilen
kurumsal yönetim uygulamaları yeterli bir düzeye erişmese de geleceğe ilişkin umut vermektedir.
Anahtar Kelimeler
Etik Beyan
Bu araştırma etik kurul izni gerektiren analizleri kapsamadığından etik kurul onayı gerektirmemektedir
Kaynakça
- Abd ALazawy, A. F. (2015). Legal means to tackle the financial crisis in Iraq Under the general budget 2015. Journal of college of Law for Legal and Political Sciences, 4(13), 324-276.
- Abdel-Hakim, M. H. T., & Dalloul, M. I. A. H. (2009). Corporate governance and its role in the fair valuation of ordinary shares (Case Study in the Iraqi market for securities). Journal of Administration and Economics, 77: 43-60.
- Abdratha, A & Abeed, K.(2009). The impact of foreign capacity in the Iraqi Investment Law No. 13 of 2006. AL- Mouhakiq Al-Hilly Journal for Legal and Political Science , 1(1), 128-157.
- Abdullah, A. H. (2021). Effect of Board Composition on the Corporate performance: The Moderating Role of Corporate Governance Practices in Iraq. Psychology and Education Journal, 58(3), 2688-2706.
- Al-Feliti, S. B. (2010). Governance of public shareholding companies in the sultanate of oman. Jordan: Dar Osama for Publishing and Distribution. Alp, A. ve Kılıç, S. (2014). Kurumsal yönetim nasıl yönetilmeli. İstanbul: Doğan Kitap.
- Alsmmarraie, B. A. J. (2018). Corporate governance practices in Iraq: A descriptive study of listed companies (Masters thesis). Çankaya Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
- Ayed-Koubaa, H. B. (2011). Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise: cas du SBF 120. Paper Presented At The Comptabilités, Économie Et Société.
- Cavlak, H. (2015). Uluslararası finansal raporlama standartları ve kurumsal yönetim ilişkisi: kurumsal yönetim endeksi’ne tabi şirketlerde bir anket çalışması (Yayınlanmış Yüksek Lisans Tezi). Marmara Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
- Cernat, L. (2004). The emerging European corporate governance model: Anglo-Saxon, Continental, or still the century of diversity? Journal of European Public Policy, 11(1), 147-166.
- Clarke, T. (2007). International corporate governance: A comparative approach. Routledge.
- Çelik, E. (2007). Kurumsal yönetim modeli olarak paydaş yaklaşımı: Kamu ve özel hastane karşılaştırması (Yayınlanmış Yüksek Lisans Tezi). Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, Eskişehir.
- Denis, D. K. (2001). Twenty-five years of corporate governance research... and counting. Review of Financial Economics, 10(3), 191-212.
- Denis, D.K. (2010). International corporate governance research. Corporate Governance: A Synthesis of Theory, Reasearch, and Practice içinde (123- 139). New Jersey: John Wiley and Sons, Inc.
- Denis, D. K., & McConnell, J. J. (2003). International corporate governance. Journal of Financial and Quantitative Analysis, 38(1), 1-36.
- Doski, S. A. (2015). The necessity of issuing a corporate governance code for the Kurdistan Region. Journal of Finance and Accountancy, 18.
- ISX. (2015, Mars 18). Stock market: The market lower stock prices caused by the reluctance to invest in the market. Asian News.
- ISX. (2004). Law 74, (2004). Available on http://www.isx iq.net/isxportal/ files/lawa109_8_0_8_32_7.pdf.
- Iraqi Securities Commission (ISC), (2016). Available on http://www.isc.gov.iq/ en/node/1520.
- Iraq Securities Commission (ISC) (2016). The annual report of the trading movement of Iraq stock exchange (ISX). Access Date: 17February2017, http://www.isc.gov.iq/
- Iraq Stock Exchange. ISX (2016). The monthly reportfor iraq stock exchange (ISX). Access Date: 27July 2017.
- http://www.isxiq.net/isxportal/portal/uploaded FilesList.html
- Jackson, K. V. (2011). Towards a stakeholder-shareholder theory of corporate governance: A comparative analysis. Hastings Bus. LJ, 7, 309.
- Kanbur, A. (2010). İşletmelerde kurumsal yönetim uygulamalarının örgütsel değerler üzerindeki etkileri: İMKB kurumsal yönetim endeksinde yer alan işletmeler üzerine bir araştırma (Yayınlanmış Yüksek Lisans Tezi). İnönü Üniversitesi Sosyal Bilimler Enstitüsü, Malatya.
- Khader, A. (2012). Disclosure and transparency: as one of the management principles in corporate law (1st ed.). Egypt: University Thought Dar.
- Khalaf, R. & Fadel, A.M. (2016). The impact of the application of corporate governance efficiency included in the Iraq Stock Exchange companies included in the study on the Iraq Stock Exchange companies. Baghdad College of Economic Sciences University, (47), 51-80.
- Kleymenova, A., & Zhang, L. (2019). The Impact of Banking Regulation on Voluntary Disclosures: Evidence from the Dodd-Frank Act. Chicago Booth Research Paper, (19-08).
- Maher, M. & Andersson, T. (1999). Corporate performance: Effects on firm performance and economic growth. OECD Working Paper (Paris).
- Mallin, C. A. (2016). Corporate governance. (5th Edition). New York: Oxford University Press.
- Mchaal, S.M. (2015). Legal regulation of the work of foreign workers in the light of the Iraqi Investment Law No. 13 of 2006. Journal of the College of law / Al-Nahrain University, 17(3), 284-307.
- Mohammed, H. A. & Ahmed, R. A. (2014). The role of international accounting standards in raising the efficiency of the work of the Iraq Stock Exchange and Applied Study. Baghdad College of Economic Sciences University.
- Mohammed, K.A. (2008). Reflections future in light of the Iraqi Investment Law No. 13 of 2006. Journal of Kerbala University, 6(2), 219-224.
- Moradi, M., Velashani, M. A. B. & Omidfar, M. (2017). Corporate governance, product market competition and firm performance: Evidence from Iran. Humanomics, 33(1), 38–55.
- Raseed, H.H. & Zaker, A.K. (2013). Foreign investment between the law and the economy. Risalat Al-huquq Journal, 3, 6-25.
- Suleiman, M. M. (2009). Corporate governance in the fight against financial and administrative corruption, Comparison study (2nd ed.). Alexandria: Dar Al Jamiya for Printing Publishing and Distribution.
- Talib, A. F. & Al-mshhdany, I. S. (2011). Corporate governance and strategic financial performance of banks. Jordan: Dar Safaa for Publishing and Distribution.
- Thomsen, S. & Conyon, M. (2012). Corporate governance: Mechanisms and systems. McGraw Hill.
- Tricker, B. (2015). Corporate governance: Principles, polices, and practices (3rd Edition). Oxford: Oxford University Press.
- Ungureanu, M. (2012), Efficiency and Sustainability through a responsible management of the enterprise, International Journal of Advances in Management and Economics, 1(5), 132-137
- Weir, C. & Laing, D. (2001). Governance structures, director independence and corporate performance in the UK. European Business Review.
- Irak Şirketler Kanunu (2004), https://www.moj.gov.iq/upload/pdf/4554.pdf (22.01.2022).
- Irak Şirketler Kanunu (2014), https://www.moj.gov.iq/upload/pdf/4554.pdf (22.01.2022).
Toplam 41 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | Ekonomi, İşletme ve Yönetim Müfredatı ve Öğretimi |
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Erken Görünüm Tarihi | 11 Mart 2024 |
| Yayımlanma Tarihi | 30 Haziran 2023 |
| Yayımlandığı Sayı | Yıl 2023 Cilt: 1 Sayı: 1 |
- Makale Dosyaları