Nişantaşı University

Drivers of Corporate Social Responsibility Disclosures: Evidence from Turkish Banking Sector

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dc.contributor.author Akın, Ahmet
dc.contributor.author Yılmaz, İlker
dc.date.accessioned 2019-06-26T08:26:10Z
dc.date.available 2019-06-26T08:26:10Z
dc.date.issued 2016
dc.identifier.issn 2212-5671
dc.identifier.uri http://hdl.handle.net/20.500.12474/62
dc.description.abstract Traditionally, the primary objective of financial management is known as the maximization of shareholder wealth. Companies are also responsible for the interests of stakeholders and society at large. The concept which describes this new approach is called as "Corporate Social Responsibility" (CSR). It is an interdisciplinary and multidimensional concept. Companies disclose theirCSR activities through annual reports or a special CSR report. Measurement of social performance is a subjective and judgmentalissue, and one of the methods for this purpose is to score companies based on their CSR disclosures. The level and quality ofCSR disclosures depend on several factors. We search for the relationship between CSR disclosure scores and corporate governance related bank characteristics by considering five dimensions of CSR. We find out that stock exchange listing, ownership and bank type influence the CSR disclosure of banks. tr_TR
dc.language.iso en tr_TR
dc.publisher 5TH ISTANBUL CONFERENCE OF ECONOMICS AND FINANCE tr_TR
dc.subject Corporate Social Responsibility tr_TR
dc.subject Disclosure tr_TR
dc.subject Banking tr_TR
dc.title Drivers of Corporate Social Responsibility Disclosures: Evidence from Turkish Banking Sector tr_TR
dc.type Other tr_TR


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