Corporate Social Responsibility and Firm Risk: Evidence from Borsa Istanbul Stock Exchange
نویسندگان
چکیده
Kurumsal sosyal sorumluluk (KSS) faaliyetlerinin firma riskini azaltması beklenmektedir. Çünkü KSS özsermaye ve borç maliyetini, bilgi asimetrisini azaltırken
 finansal performans itibarını artırdığı bilinmektedir. Bu çalışma, KSS’nin riski (toplam risk, sistematik risk olmayan risk) üzerindeki etkisini incelemektedir. Çalışmanın örneklemi, 2009-2020 yıllar arasında Borsa İstanbul’da faaliyet gösteren kurumsal yönetim derecelendirmesi yaptıran firmaları kapsamaktadır. Sonuç
 olarak çalışmanın örneklemi 37 339 gözlemden oluşmaktadır. Elde edilen bulgular, toplam, üzerinde istatistiksel olarak
 anlamlı bir etkisi olmadığını göstermektedir. bu sonuçlar, açıklayıcı değişkenlerin yıl gecikmeli değerlerinin kullanılması durumunda da değişmemektedir.
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ژورنال
عنوان ژورنال: BDDK bankac?l?k ve finansal piyasalar dergisi
سال: 2022
ISSN: ['1307-945X', '1307-5705']
DOI: https://doi.org/10.46520/bddkdergisi.1095681