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Determinant of Corporate Social Responsibility Disclosure in Nigeria

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  • Soyinka Kazeem Akanfe
  • Sunday Oluwafemi Michael
  • Adedeji Deborah Bose

Abstract

This study focused on determinants of corporate social responsibility disclosure in Nigeria. Data was collected from the annual report and account of quoted banks in Nigeria stock exchange market. The result was presented in a tabular form of which the panel regression model was used to analysis the data collected. The result showed that firm size and return on asset was positively related to corporate social responsibility disclosure while leverage was found to exhibit a negative relationship with corporate social responsibility. It was therefore recommended that further research is need to explore the debt/equity hypothesis in other context or different time periods, that inconsistency of previous results is a common feature of CSR research.

Suggested Citation

  • Soyinka Kazeem Akanfe & Sunday Oluwafemi Michael & Adedeji Deborah Bose, 2017. "Determinant of Corporate Social Responsibility Disclosure in Nigeria," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(7), pages 565-580, July.
    • Handle: RePEc:hur:ijarbs:v:7:y:2017:i:7:p:565-580
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    References listed on IDEAS

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    Cited by:

    1. Shamsuddeen Mamuda Ali & Muhammad Aminu Isa, 2018. "Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 312-324, April.

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