Determinants of Corporate Social Responsibility Disclosure by Turkish Insurance Companies
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Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Çağ Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The aim of this study is to empirically examine the determinants of corporate social responsibility disclosure practices by Turkish insurance companies. For this purpose, the annual reports of insurance companies are analysed. In order to examine the determinants of insurance companies’ corporate social responsibility disclosure, two independent variables, namely, return on assets and leverage, and three control variables are included in the study, namely, size, age and listing status of the company. Panel data analysis is employed using 54 insurance companies’ data on the period of 2009-2017. Our findings indicate that leverage, firm size, age and listing status have effect on insurance companies’ social responsibility disclosure.
Açıklama
Anahtar Kelimeler
Corporate social responsibility, Annual Reports, Insurance Companies, Developing Country, Turkey
Kaynak
Çağ University Journal of Social Sciences
WoS Q Değeri
Scopus Q Değeri
Cilt
17
Sayı
1
