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The effect of corporate social responsibility on financial performance in Nigeria: a multi-dimensional analysis

Karaye, Yusuf Ibrahim and Ishak, Zuaini and Che Adam, Noriah (2016) The effect of corporate social responsibility on financial performance in Nigeria: a multi-dimensional analysis. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia.

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Abstract

This study examines the relationship between corporate social responsibility (CSR) dimensions and financial performance in the Nigerian listed companies. The population of the study is 196 listed companies in the Nigerian stock exchange. The sample is determined to be 130 companies out of which 99 responses were received. The study adopts survey design and structural equations modelling (SEM) was conducted using smart PLS 2.0 software. It was found that customer, employee and investor relations have a positive significant effect on financial performance of Nigerian listed firms. Future studies are encouraged to examine the effect of other CSR dimensions that are not examined in the present study, on financial performance.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-27-7 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: Corporate social responsibility, financial performance, employee relation, customer relation
Subjects: H Social Sciences > HG Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Madya Dr. Zuaini Ishak
Date Deposited: 01 Feb 2017 01:35
Last Modified: 01 Feb 2017 01:35
URI: https://repo.uum.edu.my/id/eprint/20795

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