文章基本信息

标题：Impact of Corporate Social Responsibility on Financial Performance: Evidence from Listed Banks in Nigeria
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作者：Joseph UGOCHUKWU MADUGBA ; Michah C. OKAFOR
期刊名称：Expert Journal of Finance
印刷版ISSN：2359-7712
出版年度：2016
卷号：4
期号：1
页码：1-9
语种：English
出版社：Sprint Investify
摘要：The major purpose of the study is to examine the Impact of CSR on Earning Per Share (EPS), Return On Capital Employed (ROCE) and Dividend Per Share (DPS) of listed banks in Nigeria. It is believed by the researchers that this study will be of immense use to the government, financial institutions and the general public. The study covered the period 2010-2014. The Impact of EPS, ROCE and DPS was tested on CSR. Simple regression analysis was employed by the researchers in testing the data collected from the annual published financial statement of the selected banks. The regression result showed that EPS and DPS have negative significant relationship with CSR while ROCE has a positive significant relationship with CSR. The research recommends that the government should by way of legislation through regulatory authorities, compel financial institutions to embark actively in CSR, also CSR should be seen as an investment and reported as such in the financial statements of financial institutions.
关键词：Corporate Social Responsibility; Dividend Per Share; Earnings Per Share; Return on Capital Employed