Determinants of Corporate Social Responsibility Disclosure by Turkish Insurance Companies

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dc.contributor.authorSürdü, Fatma Bulut
dc.contributor.authorÇalışkan, Arzu Özsözgün
dc.date.accessioned2025-03-06T21:04:07Z
dc.date.available2025-03-06T21:04:07Z
dc.date.issued2020
dc.departmentÇağ Üniversitesi
dc.description.abstractThe 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.
dc.identifier.endpage64
dc.identifier.issn1304-8392
dc.identifier.issue1
dc.identifier.startpage53
dc.identifier.urihttps://hdl.handle.net/20.500.12507/2279
dc.identifier.volume17
dc.language.isoen
dc.publisherÇağ Üniversitesi
dc.relation.ispartofÇağ University Journal of Social Sciences
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_DergiPark_20250215
dc.subjectCorporate social responsibility
dc.subjectAnnual Reports
dc.subjectInsurance Companies
dc.subjectDeveloping Country
dc.subjectTurkey
dc.titleDeterminants of Corporate Social Responsibility Disclosure by Turkish Insurance Companies
dc.typeArticle

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