Accounting conservatism and corporate governance: An empirical application on Borsa İstanbul

The purpose of this study, is revealing importance of the concept of accounting conservatism and corporate governance. Global scandals in recent years have brought a distrust against accounting practices. The concept of conservatism which is one of the factors that affect the practice of accounting also affects the reliability of information presented in the financial statements together with corporate governance. In this study, the factors affecting accounting conservatism were studied using Eviews program among the companies Public Disclosure Platform BIST 100 index companies. In this context, the relationships between accounting conservatism practice and other related variables was evaluated using panel data analysis among the years of 2006-2013. At the end a general assessment is carried out for the relationship between the obtained results and its relationship. Keywords: Accounting Conservatism, Corporate Governance, Accrual.