{"title":"Kurumsal Sosyal Sorumluluk ve Finansal Başarısızlık Riski: Borsa İstanbul’da İşlem Gören Konaklama İşletmelerinde Bir Araştırma","authors":"Cemile Öcek, S. Ünlübulduk, Erdinç Karadeni̇z","doi":"10.25095/mufad.941581","DOIUrl":null,"url":null,"abstract":"The study aims to compare the financial failure risks of lodging companies with high and low corporate social responsibility (CSR) performance. For this purpose, companies with high and low corporate social responsibility performance were determined among the Borsa Istanbul lodging companies between the years 2014-2019. In addition, the financial failure risks of companies with high and low corporate social responsibility performance for the years 2015-2020 were calculated according to the Altman Z Score model. As a result of the analysis, it was determined that companies with high corporate social responsibility performance have higher Altman Z Score values and their financial failure risks are lower. However, a statistically significant difference was found between the two groups in the context of Altman Z Score values.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Muhasebe ve Finansman Dergisi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25095/mufad.941581","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
摘要
本研究旨在比较企业社会责任(CSR)绩效高与低的住宿企业财务失败风险。为此，在Borsa Istanbul酒店公司中确定了2014-2019年企业社会责任绩效高和低的公司。此外，根据Altman Z Score模型计算2015-2020年社会责任绩效高、低企业的财务失败风险。分析结果表明，企业社会责任绩效高的企业Altman Z Score值较高，其财务失败风险较低。然而，在Altman Z Score值的背景下，两组之间存在统计学显著差异。
Kurumsal Sosyal Sorumluluk ve Finansal Başarısızlık Riski: Borsa İstanbul’da İşlem Gören Konaklama İşletmelerinde Bir Araştırma
The study aims to compare the financial failure risks of lodging companies with high and low corporate social responsibility (CSR) performance. For this purpose, companies with high and low corporate social responsibility performance were determined among the Borsa Istanbul lodging companies between the years 2014-2019. In addition, the financial failure risks of companies with high and low corporate social responsibility performance for the years 2015-2020 were calculated according to the Altman Z Score model. As a result of the analysis, it was determined that companies with high corporate social responsibility performance have higher Altman Z Score values and their financial failure risks are lower. However, a statistically significant difference was found between the two groups in the context of Altman Z Score values.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
