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KURUMSAL SOSYAL SORUMLULUK - KAZANÇ YÖNETIMI VE FINANSAL PERFORMANS ILISKISI
Accounting & auditing perspective magazine, 2017-04, Vol.17 (51), p.15
Copyright MU-DEN Muhasebe Denetim Basm Yayin A.S, (MU-DEN Accounting Auditing Press) Apr 2017 ;ISSN: 1307-6639
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Title:
KURUMSAL SOSYAL SORUMLULUK - KAZANÇ YÖNETIMI VE FINANSAL PERFORMANS ILISKISI
Author:
Kaya, Ugur
;
Yazan, Ömer
Subjects:
Accounting
;
Annual reports
;
Earnings management
;
Financial performance
;
Social responsibility
;
Studies
Is Part Of:
Accounting & auditing perspective magazine, 2017-04, Vol.17 (51), p.15
Description:
The purpose of this study is to reveal the relation between corporate social responsibility, earnings management and financial performance, according to accounting information quality. Required data for research part of the study has been collected from financial statements, annual reports, corporate governance compliance reports and social responsibility reports that were published by 81 industrial businesses, whose stocks were traded in Borsa Istanbul (BIST) Industrial index, between the years of 2005-2012. The data set has been generated by making 648 observations for every data groups. This data set includes the variables of corporate social responsibility, earnings management, financial performance, audit challenges, increase in borrowing and ownership concentration. Aforenamed data set has been analyzed by panel data analysis method, in the context of research models. According to research findings; it may be asserted that corporate social responsibility implementations restrict earnings management in business and therefore accounting information quality will be able to increase because of this restriction. Findings respectively refer that, increase in financial performance, auditing challenges and increase in borrowing raise enhance earnings management. However, it has been determined that ownership concentration may reduce the earnings management in investigated business. It couldn't be determined a meaningful relation between corporate social responsibility and financial performance.
Publisher:
Ankara: MU-DEN Muhasebe Denetim Basm Yayin A.S, (MU-DEN Accounting Auditing Press)
Language:
Turkish
Identifier:
ISSN: 1307-6639
Source:
ProQuest Central
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