|
" أثر الإفصاح عن المسؤولية الاجتماعية للشركات على قيمة الشركة: دراسة تجريبية على المصارف المدرجة في بورصة اسطنبول "
Feneir, Imad Mohamed
Biçer, Ali Altuğ
| Document Type
|
:
|
Latin Dissertation
|
| Language of Document
|
:
|
English
|
| Record Number
|
:
|
1053753
|
| Doc. No
|
:
|
TL52870
|
| Main Entry
|
:
|
Feneir, Imad Mohamed
|
| Title & Author
|
:
|
أثر الإفصاح عن المسؤولية الاجتماعية للشركات على قيمة الشركة: دراسة تجريبية على المصارف المدرجة في بورصة اسطنبول\ Feneir, Imad Mohamed Biçer, Ali Altuğ
|
| College
|
:
|
Istanbul Okan University
|
| Date
|
:
|
2019
|
| Degree
|
:
|
D.B.A.
|
| student score
|
:
|
2019
|
| Note
|
:
|
161 p.
|
| Abstract
|
:
|
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.
|
| Descriptor
|
:
|
Accounting
|
|
|
:
|
Banking
|
|
|
:
|
Business administration
|
| Added Entry
|
:
|
Biçer, Ali Altuğ
|
| Added Entry
|
:
|
Istanbul Okan University
|
| |