文章基本信息

标题：Corporate Social Responsibility and Profitability of Commercial Banks in Nigeria (2006-2015)
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作者：Cordelia Onyinyechi Omodero ; Amah, Kalu Ogbonnaya
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2017
卷号：8
期号：10
页码：21-27
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study examined the corporate social responsibility and profitability of commercial banks in Nigeria. The specific objective of the study was to investigate the extent to which CSR has been influenced by the banks’ PAT, TR and NA. A total number of ten banks out of twenty one commercial banks in Nigeria were selected for the study. The time series data used were obtained from the annual reports of banks published in NSE website. Multiple regression analysis and student t-test were the statistical tools used to test the hypotheses formulated at 5% level of significance. The result indicated zero impact by PAT and TR while the impact of NA is negative. The p-values for all the variables were not significant. The study therefore concludes that expenditure on CSR is not significant enough and has not been positively affected by the financial performance of banks. The recommendation is that banks should create a good image that will market their operations better in the environment where they operate. Investment in CSR will give them that social acceptance required for a business to be more profitable. Keywords: corporate social responsibility, commercial banks, profitability, Total Revenue, Net Assets, Nigeria.
其他摘要：The study examined the corporate social responsibility and profitability of commercial banks in Nigeria. The specific objective of the study was to investigate the extent to which CSR has been influenced by the banks’ PAT, TR and NA. A total number of ten banks out of twenty one commercial banks in Nigeria were selected for the study. The time series data used were obtained from the annual reports of banks published in NSE website. Multiple regression analysis and student t-test were the statistical tools used to test the hypotheses formulated at 5% level of significance. The result indicated zero impact by PAT and TR while the impact of NA is negative. The p-values for all the variables were not significant. The study therefore concludes that expenditure on CSR is not significant enough and has not been positively affected by the financial performance of banks. The recommendation is that banks should create a good image that will market their operations better in the environment where they operate. Investment in CSR will give them that social acceptance required for a business to be more profitable. Keywords: corporate social responsibility, commercial banks, profitability, Total Revenue, Net Assets, Nigeria.
关键词：corporate social responsibility; commercial banks; profitability; Total Revenue; Net Assets; Nigeria.