THE TRANSPARENCY AND DISCLOSURE OF CORPORATE GOVERNANCE SYSTEM IN THE REGARD OF INVESTORS.

The corporate is a form of business that attracts capital and expands it. The shareholders of corporations as investors fund their money in order to get profit from their ownerships. However, there is a relationship that lies on between shareholders and managers. As we know, the shareholders receive income in the form of dividends from the managers can gain profit over the shareholders‘ ownership. As we know, shareholders receive income in the form of dividends from the profits of companies, while managers receive income from the invested works in the company. It turns out a disagreement between them and the board of directors tries to coordinate the interests of the manager with the interests of shareholders. The article examines the experience of such comparative aspects of corporate governance of leading foreign countries