عنوان
پدید آورنده
موضوع
رده
کتابخانه
محل استقرار
NATIONAL BIBLIOGRAPHY NUMBER
Number
TL52870
LANGUAGE OF THE ITEM
.Language of Text, Soundtrack etc
انگلیسی
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
أثر الإفصاح عن المسؤولية الاجتماعية للشركات على قيمة الشركة: دراسة تجريبية على المصارف المدرجة في بورصة اسطنبول
General Material Designation
[Thesis]
First Statement of Responsibility
Feneir, Imad Mohamed
Subsequent Statement of Responsibility
Biçer, Ali Altuğ
.PUBLICATION, DISTRIBUTION, ETC
Name of Publisher, Distributor, etc.
Istanbul Okan University
Date of Publication, Distribution, etc.
2019
GENERAL NOTES
Text of Note
161 p.
DISSERTATION (THESIS) NOTE
Dissertation or thesis details and type of degree
D.B.A.
Body granting the degree
Istanbul Okan University
Text preceding or following the note
2019
SUMMARY OR ABSTRACT
Text of Note
Maintaining the environment and optimizing the use of available resources is one of the main reasons for the stability, growth, and continuity of the firm. As well as the company practices and participation in society and protect and develop the employee of the most important means to create a good image of the company in the community. Therefore, the firms are required to pay attention and participation in social responsibility practices in different its categories and to communicate the results of these practices through the disclosure either through annual reports, sustainability reports, special reports, or periodicals. The objectives of this research are to explore the nature and extent of CSRD practices in banks listed in Borsa Istanbul. In addition, examine the effect of categories of CSRD (Environmental, Labor Practices, Human Rights, Society and Product Responsibility) on the firm value based on a sample of the panel of 65 annual reports for 13 banks collected over a five-year period. CSRD was measured by the GRI (The Global Reporting Initiative) sustainability reporting that offer Reporting Principles and Standard Disclosures. Moreover, the current research measured firm value by using Tobin's Q ratio as a proxy of banks' value. Based on a sample of the panel of 65 annual reports collected over a five-year period. The research found evidence of CSR engagement among listed banks, where the most disclosed categories were Society and Labor Practices while Product Responsibility was the lowest disclosed. The trend analysis findings suggested that CSRD practices as a whole or as categories unstable over the five-year period of this research. With regard to testing the impact of categories of CSR disclosure on the value of the firm, findings suggest that there is no significant relationship, in other words, banks listed in Borsa Istanbul do not experience benefits from participation and disclosure of social responsibility information in all categories.
UNCONTROLLED SUBJECT TERMS
Subject Term
Accounting
Subject Term
Banking
Subject Term
Business administration
PERSONAL NAME - PRIMARY RESPONSIBILITY
Feneir, Imad Mohamed
PERSONAL NAME - SECONDARY RESPONSIBILITY
Biçer, Ali Altuğ
CORPORATE BODY NAME - SECONDARY RESPONSIBILITY
Istanbul Okan University
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب p
[Thesis]
276903
a
Y
