The research setting is designed for exploring the relationship among IC, CG and CSR.
These three constructs are examined directly in which their statistical relation is evaluated
among themselves and indirectly in which their possible effects are examined onto firms’
unsystematic factors such as cash flow, short-term solvency, long-term solvency,
profitability and asset utilization. Empirical investigation is conducted on manufacturing
listed firms in Istanbul Stock Exchange (ISE) within the period from 2007 to 2011 based on
annual data. Variables are designed in both continuous and categorical structure in
research setting. We applied three methods to investigate the linkages among proposed
constructs. Pearson’s (linear) correlation, independent sample t-test and ANOVA are
proposed to test these linkages because of their purpose of use in research model. In this
manner, two approaches are structured into two paths: