Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria

This study is an empirical examination of the relationship between the level of corporate social responsibility disclosures and corporate financial performance among selected firms' in Nigeria. The paper utilized annual reports of 68 companies listed on the Nigerian Stock Exchange covering 201...

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Main Author:	Baba, Usman Aliyu
Format:	Thesis
Language:	eng eng
Published:	2013
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/5129/1/s812413.pdf https://etd.uum.edu.my/5129/2/s812413_abstract.pdf
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id	my-uum-etd.5129
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Amran, Noor Afza
topic	HD60 Small Business.
spellingShingle	HD60 Small Business. Baba, Usman Aliyu Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria
description	This study is an empirical examination of the relationship between the level of corporate social responsibility disclosures and corporate financial performance among selected firms' in Nigeria. The paper utilized annual reports of 68 companies listed on the Nigerian Stock Exchange covering 2010 to 2012. Based on the extensive review of literature, conceptual framework was proposed and hypotheses were developed to examine the relationship between variables of the study. Hierarchical multiple regression analysis was used in analyzing the data collected. Findings from the study revealed that community involvement disclosure, products and customer disclosures human resource disclosures and political disclosure have significant positive relationship with financial performance. Similarly, the researcher found evidence of significant negative relationship between environmental disclosure and financial performance. On the basis of the findings, the researcher therefore recommends that government in collaboration with private and public agencies should consider the need for Corporate Social Responsibility (CSR) framework and database that will guide social and environmental reporting in the country
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Baba, Usman Aliyu
author_facet	Baba, Usman Aliyu
author_sort	Baba, Usman Aliyu
title	Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria
title_short	Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria
title_full	Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria
title_fullStr	Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria
title_full_unstemmed	Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria
title_sort	corporate social responsibility disclosures and corporate financial performance: the case of nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2013
url	https://etd.uum.edu.my/5129/1/s812413.pdf https://etd.uum.edu.my/5129/2/s812413_abstract.pdf
_version_	1747827867370127360
spelling	my-uum-etd.51292022-04-10T02:47:18Z Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria 2013 Baba, Usman Aliyu Amran, Noor Afza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD60 Small Business. This study is an empirical examination of the relationship between the level of corporate social responsibility disclosures and corporate financial performance among selected firms' in Nigeria. The paper utilized annual reports of 68 companies listed on the Nigerian Stock Exchange covering 2010 to 2012. Based on the extensive review of literature, conceptual framework was proposed and hypotheses were developed to examine the relationship between variables of the study. Hierarchical multiple regression analysis was used in analyzing the data collected. Findings from the study revealed that community involvement disclosure, products and customer disclosures human resource disclosures and political disclosure have significant positive relationship with financial performance. Similarly, the researcher found evidence of significant negative relationship between environmental disclosure and financial performance. On the basis of the findings, the researcher therefore recommends that government in collaboration with private and public agencies should consider the need for Corporate Social Responsibility (CSR) framework and database that will guide social and environmental reporting in the country 2013 Thesis https://etd.uum.edu.my/5129/ https://etd.uum.edu.my/5129/1/s812413.pdf text eng public https://etd.uum.edu.my/5129/2/s812413_abstract.pdf text eng public masters masters Universiti Utara Malaysia Achua, J. K. (2008). Corporate social responsibility in Nigerian banking system. 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Corporate social responsibility disclosures and corporate financial performance: The case of Nigeria

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