Browsing by Author "Idris, Abdullahi Baba"

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    EFFECT OF CORPORATE SOCIAL RESPONSIBILITY COST ON CORPORATE PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
    (DEPARTMENT OF ACCOUNTING FACULTY OF ADMINISTRATION NASARAWA STATE UNIVERSITY, KEFFI NIGERIA, 2019-09-12) Idris, Abdullahi Baba
    Over the years, there has been tremendous increase in the corporate social responsibility (CSR) behavior of companies globally. However, the growing awareness seems to be occasioned by various degrees of commitment among firms. This study therefore, investigate the effect of Corporate Social Responsibility on Corporate Performance of listed Deposit Money Banks (DMBs) in Nigeria. It employed quantitative data from 2008 to 2017 which were sourced from the Annual Reports of thirteen (13) sampled DMBs. With the use of multiple linear regression models, the study selected explanatory variables; environmental expenditure, health and wealth expenditure and education expenditure to establish relationship with corporate performance; the explained variable. The findings also revealed that health and welfare expenditure is positively and insignificantly related to corporate performance of DMBs in Nigeria. Education expenditure was found to be negative and significant in influencing corporate performance of DMBs in Nigeria. The study therefore recommends that DMBs should embark on more rendering of social responsibility as this could lead to more profitability improvement. Regulatory authorities should come up with clearly defined regulation on how to go about social responsibility issues of the DMBs and the government should ensure full implementations of the regulations