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An Empirical Examination of the Risk Associated with Corporate Social Responsibility Disclosures and Firms Size

Uwuigbe , U. (2011) An Empirical Examination of the Risk Associated with Corporate Social Responsibility Disclosures and Firms Size. International Journal of Business Continuity and Risk Management, 2 (3). pp. 284-294.

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Abstract

This paper basically examined the relationship between the size of firms and the level of corporate social responsibility disclosures made by 30 listed companies, across six industries in Nigeria. While the content analysis technique was used as a basis for eliciting data from the annual report/corporate websites of the selected companies, the linear regression method of data analysis was used to investigate the relationship that exist between the size of firms' and the level of corporate social responsibility disclosures among selected listed firms in Nigeria. The paper as part of its findings observed that consistent with existing prior studies; there is a significant positive relationship between the size of firms and the level of corporate social responsibility disclosures among selected firms in Nigeria.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Solomon Bayoko
Date Deposited: 04 Oct 2013 15:07
Last Modified: 04 Oct 2013 15:07
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/1559

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