Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği

Sinem Ateş

doi:10.25095/mufad.827626

Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği

Abstract

Bu çalışma ile şirketlerin kurumsal sosyal performanslarının hisse senedi fiyatları ile ölçülen finansal performanslarına yansıyıp yansımadığını tespit etmek hedeflenmiştir. Bu hedef doğrultusunda Borsa İstanbul’da işlem gören firmaların 2009-2017 yıllarına ait verileri, panel veri yöntemleri ile analiz edilmiştir. Ampirik analizler, şirket büyüklüğü, riski, karlılığı, sektörü gibi faktörler sabit tutulduğunda dahi kurumsal sosyal performans ile hisse senedi fiyatları arasında pozitif ve anlamlı bir ilişki olduğunu göstermiştir. Kurumsal sosyal performansın alt boyutları için yapılan analizler, şirketlerin çevresel performansları haricinde sosyal ve yönetişim performansları ile piyasa değerleri arasında pozitif ve anlamlı bir ilişkiye işaret etmektedir. Öte yandan çevresel performans ile hisse senedi fiyatları arasında anlamlı bir ilişki bulunamamıştır.

Keywords

References

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Research Article

Authors

Sinem Ateş ^*
0000-0002-9999-3799
Türkiye

Publication Date

April 9, 2021

Submission Date

November 18, 2020

Acceptance Date

February 8, 2021

Published in Issue

Year 2021 Number: 90

DOI

https://doi.org/10.25095/mufad.827626

IZ

https://izlik.org/JA34TJ27YH

Cite

RIS / Bibtex

APA

Ateş, S. (2021). Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği. Muhasebe Ve Finansman Dergisi, 90, 149-164. https://doi.org/10.25095/mufad.827626

AMA

1.Ateş S. Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği. Muhasebe ve Finansman Dergisi. 2021;(90):149-164. doi:10.25095/mufad.827626

Chicago

Ateş, Sinem. 2021. “Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği”. Muhasebe Ve Finansman Dergisi, nos. 90: 149-64. https://doi.org/10.25095/mufad.827626.

EndNote

Ateş S (April 1, 2021) Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği. Muhasebe ve Finansman Dergisi 90 149–164.

IEEE

[1]S. Ateş, “Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği”, Muhasebe ve Finansman Dergisi, no. 90, pp. 149–164, Apr. 2021, doi: 10.25095/mufad.827626.

ISNAD

Ateş, Sinem. “Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği”. Muhasebe ve Finansman Dergisi. 90 (April 1, 2021): 149-164. https://doi.org/10.25095/mufad.827626.

JAMA

1.Ateş S. Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği. Muhasebe ve Finansman Dergisi. 2021;:149–164.

MLA

Ateş, Sinem. “Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği”. Muhasebe Ve Finansman Dergisi, no. 90, Apr. 2021, pp. 149-64, doi:10.25095/mufad.827626.

Vancouver

1.Sinem Ateş. Kurumsal Sosyal Performansa Piyasa Tepkisi: BIST Örneği. Muhasebe ve Finansman Dergisi. 2021 Apr. 1;(90):149-64. doi:10.25095/mufad.827626