文章基本信息

标题：The Effect Of Corporate Social Responsibility On Financial Performance: Evidence From The Banking Industry In Emerging Economies
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作者：Yigit Bora Senyigit ; Mukhtar A. Shuaibu
期刊名称：Journal of Business Studies Quarterly
电子版ISSN：2152-1034
出版年度：2017
卷号：9
期号：1
页码：22-31
出版社：Journal of Business Studies Quarterly
摘要：The interest in corporate social responsibility (CSR) has grown rapidly within the banking industry in the last decade. There is an increasing trend for banks to provide information on social, environmental and economic aspects of their operations. This study focuses on the banking industry given the pivotal role of banks in emerging economies. The purpose of this study is to examine the effect of CSR dimensions on corporate financial performance (CFP) of commercial banks in emerging economies, namely Turkey and Nigeria. Content analysis is conducted to extract financial and CSR disclosure information from annual reports and CSR related reports of banks listed on the Borsa Istanbul (BIST) and the Nigerian Stock Exchange (NSE). Panel data multiple linear regression analysis is performed to analyze the relationship between CSR and CFP. The findings, in line with the stakeholder theory, indicate that CSR has a positive impact on CFP in Nigeria. However, there is no statistically significant relationship between CSR and CFP in Turkey. The results also reveal a significant relationship between bank size and CFP in Turkey. This study adds to the growing body of knowledge on CSR, especially as it relates to emerging economies, and provide some insights into commercial banks operating in Turkey and Nigeria.
关键词：Corporate Social Responsibility; CSR Disclosures; Corporate Financial Performance; Emerging Economies; Banking Industry; Turkey; Nigeria