The Relationship Between Accounting Conservatism and Corporate Social Responsibility: A Research on BIST Bank Index

İrem Özcan

Makale detayları

The Relationship Between Accounting Conservatism and Corporate Social Responsibility: A Research on BIST Bank Index

Yazarlar:

İrem Özcan

Yayıncı:

Anadolu University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 3, pp.897-922

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328613

pISSN:

2667-8683

Anahtar kelimeler:

Özet:

 This study aims to measure the impact of deposit banks corporate social responsibility performance on accounting conservatism. For this purpose, a panel data analysis was conducted on the data from 9 deposit banks in the BIST bank index for the years 2013-2022. The market ValueBook Value ratio was used as an indicator of accounting conservatism, and community relations, gender equality, environment, employee relations, and human rights criteria were used within the scope of the Kinder, Lydenber, and Domini index as corporate social responsibility performance. According to the results, a statistically significant and negative relationship was found between gender equality, employee relations, human rights and accounting conservatism. There is no statistically significant relationship between community relations and environment and accounting conservatism.

 This study aims to measure the impact of deposit banks corporate social responsibility performance on accounting conservatism. For this purpose, a panel data analysis was conducted on the data from 9 deposit banks in the BIST bank index for the years 2013-2022. The market ValueBook Value ratio was used as an indicator of accounting conservatism, and community relations, gender equality, environment, employee relations, and human rights criteria were used within the scope of the Kinder, Lydenber, and Domini index as corporate social responsibility performance. According to the results, a statistically significant and negative relationship was found between gender equality, employee relations, human rights and accounting conservatism. There is no statistically significant relationship between community relations and environment and accounting conservatism.

 This study aims to measure the impact of deposit banks corporate social responsibility performance on accounting conservatism. For this purpose, a panel data analysis was conducted on the data from 9 deposit banks in the BIST bank index for the years 2013-2022. The market ValueBook Value ratio was used as an indicator of accounting conservatism, and community relations, gender equality, environment, employee relations, and human rights criteria were used within the scope of the Kinder, Lydenber, and Domini index as corporate social responsibility performance. According to the results, a statistically significant and negative relationship was found between gender equality, employee relations, human rights and accounting conservatism. There is no statistically significant relationship between community relations and environment and accounting conservatism.

 Çalışmanın amacı, mevduat bankalarının kurumsal sosyal sorumluluk performanslarının muhasebe ihtiyatlılığı üzerindeki etkisini ölçmektir. Bu amaçla BİST banka endeksinde yer alan 9 mevduat bankasının 2013-2022 yıllarına ait bilgileri üzerinden panel veri analizi gerçekleştirilmiştir. Muhasebe ihtiyatlılığının ölçümü için Piyasa DeğeriDefter Değeri oranı, kurumsal sosyal sorumluluk performans ölçümü için Kinder, Lydenber ve Domini endeksi kapsamında toplum ilişkileri, cinsiyet eşitliği, çevre, çalışan ilişkileri ve insan hakları ölçütleri kullanılmıştır. Elde edilen sonuçlara göre kurumsal sosyal sorumluluk performans ölçütlerinden cinsiyet eşitliği, çalışan ilişkileri ve insan hakları ile muhasebe ihtiyatlılığı arasında istatistiki olarak anlamlı ve negatif yönlü bir ilişki bulunmuştur. Toplum ilişkileri ve çevre ile muhasebe ihtiyatlılığı arasında ise istatistiki olarak anlamlı bir ilişki tespit edilememiştir.

Makale detayları

The Relationship Between Accounting Conservatism and Corporate Social Responsibility: A Research on BIST Bank Index

Yazarlar:

İrem Özcan

Yayıncı:

Anadolu University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 3, pp.897-922

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328613

pISSN:

2667-8683

Corporate Social Responsibility

Accounting Conservatism

Banks

Panel Data AnalysisKurumsal Sosyal Sorumluluk

Muhasebe İhtiyatlılığı

Bankalar

Panel Veri Analizi

Sayı

Makale detayları

Yazarlar: İrem Özcan

Yayıncı: Anadolu University

Ana Başlıklar: Finansal Muhasebe

Dergi: Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 3, pp.897-922

Belge Tipi: Makale

Yayın Tarihi: 9/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001328613

pISSN: 2667-8683

Sayı

Yazarlar:

İrem Özcan

Yayıncı:

Anadolu University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Anadolu Üniversitesi Sosyal Bilimler Dergisi Vol.24 Issue 3, pp.897-922

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328613

pISSN:

2667-8683