DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN LISTED DEPOSIT MONEY BANKS IN NIGERIA

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dc.contributor.authorSHEHU, Ummar
dc.date.accessioned2019-09-26T10:33:40Z
dc.date.available2019-09-26T10:33:40Z
dc.date.issued2019-06
dc.descriptionA DISSERTATION SUMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE IN ACCOUNTING AND FINANCE DEPARTMENT OF ACCOUNTING, A.B.U. BUSINESS SCHOOL, AHMADU BELLO UNIVERSITY, ZARIA, NIGERIAen_US
dc.description.abstractThis study is an empirical analysis of the determinants of corporate social responsibility disclosure in listed deposit money banks in Nigeria for the period of 2006-2016. The listed deposit money banks are fifteen (15) as at 31st December, 2016, out of which eleven (11) banks was selected as sampling of the study with the aid of filters. Specifically, the study examined the effect of firm size, liquidity, return on investment, gearing ratio, dividend and firm growth of the listed deposit money banks. The study employed correlation and data were analyzed with the aid of multiple regression technique. Using 121 firm year panel observations, OLS regression model was used as no heteroscedasticity was observed. Quantitative approach was adopted in the study and the study aligns itself to positivist paradigm. The study reveals that firm size and firm growth positively and significantly influence the corporate social responsibility disclosure of listed deposit money banks in Nigeria at 5% and 10% levels of significance, respectively. However, liquidity, return on investment, gearing ratio and dividend positively but insignificantly impact on corporate social responsibility disclosure. While dividend negatively and insignificantly affects the corporate social responsibility disclosure of listed deposit money banks in Nigeria. The study concludes that firm size and growth are influential in explaining the corporate social responsibility disclosure of listed deposit money banks in Nigeria. Therefore, the study recommends amongst others that the management of listed deposit money banks should maintain quality assets that are durable. This is in view of the potential for the organizations that have such assets to disclose more of its corporate social responsibility activities. The management of the listed deposit money banks in Nigeria should improve upon the banks’ growth by extending into other profitable opportunities as the higher their growth rate the more they will be willing to disclose more of its corporate social responsibility. However, as for the liquidity, return on investment, gearing ratio, dividend they should be improved upon as they also have positive influence on the corporate social responsibility disclosure of listed deposit money banks in Nigeria.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/12043
dc.language.isoenen_US
dc.subjectDETERMINANTS,en_US
dc.subjectCORPORATE SOCIAL RESPONSIBILITY DISCLOSURE,en_US
dc.subjectDEPOSIT MONEY BANKS,en_US
dc.subjectNIGERIA,en_US
dc.titleDETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN LISTED DEPOSIT MONEY BANKS IN NIGERIAen_US
dc.typeThesisen_US
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