Corporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risk

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dc.authorid0000-0002-0674-0136en_US
dc.contributor.authorKalash, Ismail
dc.date.accessioned2022-11-17T07:46:56Z
dc.date.available2022-11-17T07:46:56Z
dc.date.issued2021en_US
dc.departmentDicle Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümüen_US
dc.description.abstractPurpose– The purpose of this study is to investigate the effect of accounting information quality (AIQ) and firm risk on the corporate sustainability performance (CSP) of Turkish listed firms. Design/methodology/approach– This study used data of 70 firms listed on Istanbul Stock Exchange during the period 2014–2019. Binary and ordinal logistic regression models are used to examine the factors affecting CSP as proxied by the membership to BIST Sustainability Index. Findings– The results of this research indicate that AIQ is negatively related to CSP in firms with severe agency problem. The results also show a significant negative relationship between accounting earnings volatility and CSP. However, the effect of stock return volatility on CSP is not significant. Furthermore, the findings reveal that the possibility of being a memberof Turkishsustainability index is higherfor largerfirms, firms that are included in BIST Corporate Governance Index and firms with high leverage, more research and development (R&D) intensity and high brand value. Practical implications– The results of this study provide implications for policymakers, investors and firms about the role of firm characteristics in determining CSP. Originality/value–Totheauthor’sknowledge,thisstudyisthefirsttoexploretheeffectofAIQandfirmrisk on CSP in the Turkish context.en_US
dc.identifier.citationKalash, I. (2021). Corporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risk. Journal of Economic and Administrative Sciences, Early Accessen_US
dc.identifier.doi10.1108/JEAS-12-2020-0201
dc.identifier.issn1026-4116
dc.identifier.issn2054-6246
dc.identifier.urihttps://www.emerald.com/insight/content/doi/10.1108/JEAS-12-2020-0201/full/html
dc.identifier.urihttps://hdl.handle.net/11468/10777
dc.identifier.volumeEarly Accessen_US
dc.identifier.wosWOS:000662853900001
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.institutionauthorKalash, Ismail
dc.language.isoenen_US
dc.publisherEmerald Group Publishingen_US
dc.relation.ispartofJournal of Economic and Administrative Sciences
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectCorporate sustainability performanceen_US
dc.subjectAccounting information qualityen_US
dc.subjectFirm risken_US
dc.subjectTurkeyen_US
dc.titleCorporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risken_US
dc.titleCorporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risk
dc.typeArticleen_US

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