Author/Authors
ÖZÇELİK, Funda Uludağ Üniversitesi - İşletme Bölümü, Turkey , AVCI ÖZTÜRK, Burcu Uludağ Üniversitesi - İşletme Bölümü, Turkey , GÜRSAKAL, Sevda Uludağ Üniversitesi - Ekonometri Bölümü, Turkey
Title Of Article
INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE IN TURKEY
شماره ركورد
36793
Abstract
This paper examined the relationship between corporate social responsibility and firm financial performance in Borsa Istanbul 100 index companies between the years 2010 and 2012. In order to test our hypothesis that the companies issuing corporate social responsibility reports have higher performance in terms of financial accounting ratios, we applied a logistic regression analysis. Corporate social responsibility was used as the dependent variable and financial performance measures, firm size, firm risk, and type of ownership as independent variables. We found that there was a significant relationship between company size and corporate social responsibility. We were not able to find any significant relationship between financial performance, risk, type of ownership and corporate social responsibility.
From Page
189
NaturalLanguageKeyword
Corporate Social Responsibility , Sustainability Reporting , Financial Performance
JournalTitle
Journal Of Economics and Administrative Sciences, Ataturk University
To Page
203
JournalTitle
Journal Of Economics and Administrative Sciences, Ataturk University
Link To Document