Year 2019, Volume 14 , Issue 2, Pages 479 - 490 2019-08-30

Kurumsal Sosyal Sorumluluğun İnovasyon ve Firma Değeri Arasındaki İlişkide Aracılık Etkisi
Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value

Tülin Ural [1] , Songül Kakilli Acaravcı [2] , Oğuz Oypan [3] , Yunus Karaömer [4]


Kurumsal sosyal sorumluluk (KSS), giderek iş uygulamalarının ayrılmaz bir parçası haline gelmektedir. Bu çalışma, KSS uygulamaları ile firma değeri arasındaki ilişkiyi iki temel değişken ekleyerek açıklamayı amaçlamaktadır: inovasyona yatırım ve pazarlamaya yatırım. Ampirik çalışmanın örneklemi Borsa İstanbul / Türkiye'de kayıtlı imalat firmalarından oluşmaktadır. Araştırma bulguları, KSS uygulamalarının firma değerine doğrudan ve olumlu yönde etkilediğini göstermiştir. Daha fazla pazarlama harcamaları daha az firma karlılığına yol açmaktadır ve firma değeri üzerinde bir etkisi yoktur. Ar-Ge'ye yatırım yapmak, KSS uygulamalarına ve karlılığa olumlu yönde etki etmektedir. KSS, Ar-Ge yoğunluğu ve firma değeri ilişkisinde aracılık rolü oynamaktadır. Pazarlama yoğunluğunun, KSS ile firma değeri arasında önemli bir aracılık etkisi yoktur.

Corporate social responsibility (CSR) is becoming increasingly an integral part of business practice. This study aims to explain the relationship between CSR practices and firm value by adding two key variables: invest in innovation and invest in marketing. The sample of empirical study consists of manufacture firms registered in Borsa Istanbul/Turkey. Research findings indicated that the CSR practices influence directly and positively to firm value. Higher marketing expenditures leads to less firm profitability and no impact on firm value. Investing in R&D impacts positively to CSR practices and profitability. CSR plays a mediating role between R&D intensity and firm value relationship. There isn’t significant mediating effect of marketing intensity between CSR and firm value.

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Primary Language en
Subjects Social
Journal Section Articles
Authors

Orcid: 0000-0002-1873-8906
Author: Tülin Ural
Institution: HATAY MUSTAFA KEMAL ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0002-1359-5483
Author: Songül Kakilli Acaravcı (Primary Author)
Institution: HATAY MUSTAFA KEMAL ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0001-8646-5682
Author: Oğuz Oypan
Institution: HATAY MUSTAFA KEMAL ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0002-6377-1326
Author: Yunus Karaömer
Institution: HATAY MUSTAFA KEMAL ÜNİVERSİTESİ
Country: Turkey


Dates

Publication Date : August 30, 2019

Bibtex @research article { oguiibf516637, journal = {Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi}, issn = {1306-6730}, address = {}, publisher = {Eskişehir Osmangazi University}, year = {2019}, volume = {14}, pages = {479 - 490}, doi = {10.17153/oguiibf.516637}, title = {Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value}, key = {cite}, author = {Ural, Tülin and Kakilli Acaravcı, Songül and Oypan, Oğuz and Karaömer, Yunus} }
APA Ural, T , Kakilli Acaravcı, S , Oypan, O , Karaömer, Y . (2019). Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi , 14 (2) , 479-490 . DOI: 10.17153/oguiibf.516637
MLA Ural, T , Kakilli Acaravcı, S , Oypan, O , Karaömer, Y . "Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value". Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 14 (2019 ): 479-490 <https://dergipark.org.tr/en/pub/oguiibf/issue/47902/516637>
Chicago Ural, T , Kakilli Acaravcı, S , Oypan, O , Karaömer, Y . "Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value". Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 14 (2019 ): 479-490
RIS TY - JOUR T1 - Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value AU - Tülin Ural , Songül Kakilli Acaravcı , Oğuz Oypan , Yunus Karaömer Y1 - 2019 PY - 2019 N1 - doi: 10.17153/oguiibf.516637 DO - 10.17153/oguiibf.516637 T2 - Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi JF - Journal JO - JOR SP - 479 EP - 490 VL - 14 IS - 2 SN - 1306-6730- M3 - doi: 10.17153/oguiibf.516637 UR - https://doi.org/10.17153/oguiibf.516637 Y2 - 2019 ER -
EndNote %0 Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value %A Tülin Ural , Songül Kakilli Acaravcı , Oğuz Oypan , Yunus Karaömer %T Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value %D 2019 %J Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi %P 1306-6730- %V 14 %N 2 %R doi: 10.17153/oguiibf.516637 %U 10.17153/oguiibf.516637
ISNAD Ural, Tülin , Kakilli Acaravcı, Songül , Oypan, Oğuz , Karaömer, Yunus . "Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value". Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 14 / 2 (August 2019): 479-490 . https://doi.org/10.17153/oguiibf.516637
AMA Ural T , Kakilli Acaravcı S , Oypan O , Karaömer Y . Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2019; 14(2): 479-490.
Vancouver Ural T , Kakilli Acaravcı S , Oypan O , Karaömer Y . Mediating Effect of Corporate Social Responsibility in the Relationship between Innovation and Firm Value. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2019; 14(2): 490-479.