CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND EARNINGS QUALITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA
Keywords:
Community development cost, Human capacity development cost. Employee benefit cost.Accrual quality. Manufacturing Companies. Nigeria
Abstract
This research investigated the relationship between corporate social responsibility disclosure and earnings quality of quoted manufacturing companies in Nigeria during the period 2012-2022. The research adopted the ex-post facto design wherein secondary sources of published financial statements were extracted. Community development cost, human capacity development cost and employee benefit cost were used as the dimensions of the independent variable (corporate social responsibility disclosure). While accrual quality was employed as the measures of the dependent variable (earnings quality). A random sampling technique was found suitable in this study as it gave equal sampling chance to all variables under investigation. The research made use of e-view 10 statistical software in the analyses of all formulated hypotheses. The output of the hypotheses showed the following results: positive and significant relationship between community development cost and accrual quality, positive and insignificant relationship between human capacity development cost and accrual quality, as well as positive and significant relationship between employee benefit cost and accrual quality, The research study concluded amongst others that there exists a positive and significant relationship between community development cost and accrual quality,and that every marginal increase in community development cost leads to a similar increase in accrual quality. Based on the findings, this research recommended as follows: the accountants and managers of quoted manufacturing companies should disclose to the users of accounting information every community development cost incurred, shareholders in quoted manufacturing companies in Nigeria should understand the complex nature of human capacity development cost in relation to their earnings, and that employees of quoted manufacturing companies in Nigeria to periodically present to management their unsettled and undisclosed benefits in accordance with international labour law for implementation.
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References
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Aghalino, S. O. (2004). Oil firms and CSR in Nigeria. The case of Shell PDC, Ilisan-Remo, Ogun State.
Ako, R., Obokoh, L., &Okonmah, P. (2009). Forging peaceful relationships between oil-companies and host-communities in Nigeria’s Delta region: A stakeholder’s perspective to corporate social responsibility. Journal of Enterprising Communities: People and Places in the Global Economy, 3(2), 205-216.
Alabi, O.F &Ntukekpo, S.S. (2012). Oil companies and corporate social responsibility in NIigeria: An empirical assessment of Chevron community development projects in the Niger Delta. Journal of Arts and Social Sciences, 4(2), 221-240.
Alexander, D. & Britton, A. (2000). Financial reporting.5th edition. International Thompson Business Press, London. Pages 28-36.
Ali R., Muhammad I.; Rafeh R. & Rabia Q. (2012). Relationship between corporate social responsibility (CSR) and corporate financial performance (CFP): Imperial College of Business Studies (ICBS), Lahore – Pakistan. National University of Modern Languages, Lahore press.
Bambang, S; Elen, P & Andi, K. (2012). The companies policy, firm performance and firm value; an empirical research on Indonesia stock exchange. American International Journal Contemporary Research, 2(12), 30-30.
Baridam, D. M. (2010). Research Methods in Administrative Sciences, 3rded Port Harcourt, Sherbrooke Associates.
Baridam, D. M. (2008). Research Methods in Administrative Sciences, 3rd edition Port Harcourt; Sharebrooke Association.
Barnett, M. L (2007). Stakeholder influence capacity and the van ability of financial returns to corporate social responsibility. Academy of Management Review, 32(3), 794-816.
Basuomy, A. K. M, Elseidi, R. I & Mohammed, A.K.E (2014). The impact of corporate social responsibility on firm performance: evidence from Manna country. Corporate Ownership and Control Journal, 20(11), 1-9.
Beredugo, S. B. &Mefor I. P. (2012). The Impact of environmental accounting and reporting.
Besley, S. & Brigham, F. (2006). Essential of Managerial Finance. THOSON: South-Western.
Bhatt, P. P & Sumangala, J. K (2012). Impact of earnings per share on market value of an equity share: an empirical study in Indian financial capital market. Journal of Financial Accounting and Management, 3(2), 40-68.
Block, S. B. and Hart, G. A. (2002). Foundation of financial management, New York, Mchraw-Hill Higher Education.
Branco, M. C. (2007). Positioning stake holder, theory of corporate social responsibility EJBO Electronic Journal of Business and Ethics, 12(6), 1-10.
Brigham, E. F and Houston, J. F (2007). Fundamentals of financial management 11th Ed, Thomson South-Western, U.S.A.
Chung, C. & Cho, S. (2018). Studied the relationship between CSR disclosure and financial performance. https://mdpi:com/journal/responsibility.
Collince, Gworo (2016).Impact of social responsibility accounting on the future profitability of listed firms in Kenya. Mount Kenya University, Mombasa, Kenya.Corporate Social Responsibility, Wikipedia, the free encyclopedia, http://en.wikipedia.org/wiki/corporate socioresponsibility
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Donaldson, T. &Dunfu, T.W. (1999). Ties that bind a social contract approach to business ethics, Boston, Harvard Business School.
Donaldson, T & Preston, E. L. (1995). The shareholder theory of the corporation, concepts, evidence and implication. The Academy of Management Review 20(1), 65-91.
Doyle, P. (1994). Setting business objectives and measuring performance. European Management Journal 12(2), 123-132.
Echefu, W. & Akpofure, E. (2011). Environment impact assessment in Nigeria; Regulatory background and procedural framework. New York
Ejumudo, K; Edo, O. Z; Avweromve, C &Saygay, J (2012). Corporate social responsibility in the context of youth summit. www.generation-europe.on/forum/category/idea-mcuba
Eleni, R. & Medda, F. (2011). Corporate Social Responsibility and financial performance in the Airport Industry. Quantitative & Applied Spatial Economic Research Laboratory
Elouidani, A. & Zoubir, F. (2015). ‘Corporate social responsibility and financial performance’, African Journal Accounting, Auditing and Finance, 4(1),74–85.
Emil, L. (2011). How age diversity on the board of directors affects firm performance. Blekinge Institute of Technology.
Enahoro, J. A. (2009). Design and bases of environmental accounting in oil/gas sectors in Nigeria. https://www.google.com
Engobo, E. (2009). Social responsibility in practice in the oil producing Niger Delta; Assessing corporations and government’s action, Journal of Sustainable Development in Africa,2(2), 23-34.
Hamdam, M., Khaled, M. B & Khaled, S.B(2018). Employee benefits accounting, its impact on the market share price, the volume of credit facilities and deposits. International Journal of Economics and Finance, 10(1), 23-31.
Hansen, E. G (2011). measuring the impacts of NGO partnerships, the corporate and societal benefits of community immoherent, corporate government. International Journal of Business and Society, 3(2), 415-426.
Henry, D. & David, A. (2014). Introduction to Financial Accounting 2nd Edition. Published by Valley Educational Services Ltd.
Hong, J. C. (1995). Impact of employee benefits on work motivation and productivity. The International Journal of Career Management. 7(6), 10-14.
Horngren, C. T., Harrison, W. T &Eliver, M. S. (2012). Accounting, 9th Ed, Prentree-HaLL, New Jersey.
Hosmer, I. R. (2011). The ethics of management, 7th ed. Boston, MA, McGraw Hill.
Hossain, M., Chowdhury, H. M; & Evan, R. (2015). The relationship between corporate social responsibility accounting and corporate financial performance: evidence from developing country. Journal of Corporate Ownership and Control, 12(3), 474-487.
Ibrahim, M & Tahr, K. ( 2019). Corporate social responsibility and financial performance of listed non-financial services companies in Nigeria. American Journal of Business and Society, 4(2), 56-71.
Idemudia, U. (2008). Conceptualising the csr and development debate: Bridging existing analytical gaps. Journal of Corporate Citizenship, 29(1), 99-110.
Igbal, M, Sutrismo, T, Assih, P &Roosidi A. (2013). Effect of environmental accounting implementation, performance and information disclosure as medication on company value, International Journal of Business and Management invention, 2(10), 55-67.
Igbekoyi, O & Agbaje, W.(2017). An assessment of the implication of treasury single account. European Journal of Accounting and Human Research, 5(8), 33-49
Ijaz, F; Naz, F. & Naqvi, F. (2016). Financial performance of firms; evidence from Pakistan Cement Industry. Journal of Teaching and Education, 5(1), 81-94.
International Finance Corporate (2014). Life-corporate-life-biodiversity guide addressing risks. https://ifcorg/
Khan, B & Taria, R (2017). corporate social responsibility impact on financial performance of Islamic and conventional banks: evidence from Asian countries. Research Journal of Finance and Accounting, 8 (7), 20 -28.
Khan, M.K; Nouman, M. & Imran, M. (2015). Determinants of financial performance of financial sectors, an assessment through economic value added). https://mpra.ub.uni-muenchen.de/81659/
Kiran, R L. (2011). Corporate social responsibility a corporate strategy for new business opportunity. Journal of International Business Ethnics 2(1), 20-58
Krasodomska, J. (2013). Corporate social responsibility as a factor influencing the development of social accounting and assessment of employees e-finance. Financial Internet Quarterly, 9(1), 12-25.
Masoud, N. &Halaseh, A. (2017). Corporate social responsibility and company performance: an empirical analysis of Jordanian companies listed on Amman Stock Exchange. British Journal of Education, Society and Behavioural Science, 19(1), 1-26.
Matar, A. &Eneizan, M. B (2018). Determinants of financial performance in the industrial firms: evidence from Jordan. Asian Journal of Agricultural Extension, Economics and sociology, 22(1), 1-10
Mathews, M. R. (1997). Twenty-five years of social and environmental accounting. Research on accounting, Auditing and Accountability, 10(4), 481-531
Matten, B. C Rane, A & Chapple, W (2003). Behind the mask, revealing the true face of corporate citizenship. Journal of Business Ethics, 45(5), 109-120.
Matuzak, L. &Rozanska, E. (2017). An examination of this relationship between csr disclosure and financial performance: the polish baubles. Accounting and Management Information System, 16(4), 522-533.
McNaimara, C. (1999). Corporate guide to ethics, New York, Prentice Hall.
Medley, P. (1997). Environmental accounting- what does it mean to professional. Accounting
Moslemary, E. R &Efab, M. (2017). The effect of corporate social responsibility on financial performance in the business industry: empirical study on Egyptian Brewery sector. International Journal of Business and Economic Development, 5(1), 20-34
Murray, A. (2005). The economy business: Will ‘social responsibility’ harm business? The Wall Street Journal, 2(3), 10-12.
Nabegu, B. A. (2010). An analysis of municipal social waste in Kanio metropolis, Nigeria. Journal of Human Ecology, 31(2), 11-119.
Narasimhan, R. (2006). Practicing the principles CSR. Bulletin for the ICT sector, 1(2) 2-18.
Nash, M. (1983). Managing Organizational Performance. San Fransisco Jossey-Bass Publishers.
Nassazi, A. (2013). Effect of training and employee performance: evidence from Uganda.Vaasan University of Applied Sciences.
Ogbodo, C. D. &Egbunike, F.C. (2016). The relationship between human resource performance ratio and financial performance of Nigerian firms. Journal of Resource Development and Management, 18(6), 70-85.
Okegbe, T. O; Egbunike, F. C. (2016). Corporate social responsibility and financial performance of selected quoted companies in Nigeria Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State Nigeria. Journal of Social Development,5(4), 16-25.
Omesi, I. &Ogaluzor, O.I. (2018). Corporate Social Responsibility Accounting and the Effect of Capacity Building On Profitability Of Oil And Gas Companies In Nigeria. International Journal of Research in Finance & Marketing, 2(7) 2231-598.
Omondi, M. M. & Muturi, W. (2013). Factors affecting the financial performance of listed companies at the Nawebi security Exchange in Kenya. Research Journal of Finance and Accounting, 4(15), 99-104.
Onyekwelu, U.L. (2015). Firm foundation in accounting and finance Research,His Glory Publications Enugu, Nigeria.
Onyekwelu, U.L. Nnadi, C.S.O. &Iyidiobi F.E. (2018). Evaluation of firms corporate financial indicators and operational performance of selected firms Nigeria. Research Journal of Financial and Accounting, 9 (4), 20-29.
Uadiale, O. M. & Fagbemi, T.O., (2011). Corporate Ssocial responsibility and financial performance in developing economies: The Nigerian Experience, International Academy Conference, UK. Evidence from Disaggregate measures, Financial Management. 3(5) 97-116.
Umobong, A. A. & Uche, T. A. (2018). Financial performance and corporate social responsibility of quoted firms in Nigeria, International Journal of Innovative Social Sciences and Humanities, 6(1), 14-30.
Umoren, A.O. &Olokoyo, F,O. (2010). Merger and acquisition in Nigeria analysis of performance pre and post consolidation.
Utting, P. (2003). Promoting development through corporate social responsibility–Prospect and limitations. Global Futures, Third Quarter.
Vaidya, D. (2014). Dummies guide to earnings per share. Retrieved from http://www.wallstreetmojo.com/earnings-per-sharebasic-eps-diluted-eps.htm
Votaw, D. (1972). Genius becomes rare: A comment on the doctrine of social responsibility. Part 1.California Management Review, 15(2), 25-31.
Walab, K.A; Obadi, T.F, Zain on M.S &Eneizan B.M (2016). Effect of green marketing strategies on sales volume of business. Economics and Management Studies 5(3), 41-54.
Weiss, J. W. (2003). Business ethics a stakeholder and issues management approach, 3rd Ed, Mason, Thomson South-Western.
Whitehouse, L. (2003). Corporate social responsibility, corporate citizenship and the global compact: A new approach to regulating corporate social power. Global Social Policy, 3(3), 299-318.
Wikipedia, the free encyclopedia: Corporate social responsibility en.wikipedia.org/wiki/corporate social responsibility.
Wildowicz- Giegiel, A. (2014). The evolution and the new frontiers of social responsibility accounting. Problems of Management in the 21st Century, 2(1), 95-102
William, C. & Mildred, S.M. (2001). The hidden polities of social auditing. Business and Society Review, 2(6), 4-11.
Wokeh, P.I. and Pollyn, B.S. (2011). Teacher Education and National Development. The Business Master: Journal of the Faculty of Business Studies, 2(1 & 2):245 - 253.
Wood, D. J. (1991). Toward Improving Corporate Social Performance Business Horizons, 6(1), 2-22.
Yahaya, S. A & Lamidi, Y, (2015). Empirical examination of the financial performance of Islamic banking in Nigeria: A study approach. International Journal of Accounting Research, 2(1), 12-18
Adedeji, O. H. (2004). Political economy and ethics of ecological problems in Nigeria: Challenges to environmental management and Sustainability, Ago Iwoye Publisher, Ogun State.
Adeyemo S.A., Oyebamiji F.F., & Alimi K.O., (2013). An evaluation of factors influencing corporate social responsibility in Nigerian manufacturing companies. International Journal of Academic Research in Economics and Management Sciences 2(1), 2226-3624.
Adriana. G. & Simon, C. (2017). Corporate social responsibility and financial performance relationship: A Review of Measurement Approaches, 6(3), 676-693.
Aggarwal, P (2013). Relationship between environmental responsibility and financial performance of firms. Journal of Business and Management, 13(1), 13-22.
Aghalino, S. O. (2004). Oil firms and CSR in Nigeria. The case of Shell PDC, Ilisan-Remo, Ogun State.
Ako, R., Obokoh, L., &Okonmah, P. (2009). Forging peaceful relationships between oil-companies and host-communities in Nigeria’s Delta region: A stakeholder’s perspective to corporate social responsibility. Journal of Enterprising Communities: People and Places in the Global Economy, 3(2), 205-216.
Alabi, O.F &Ntukekpo, S.S. (2012). Oil companies and corporate social responsibility in NIigeria: An empirical assessment of Chevron community development projects in the Niger Delta. Journal of Arts and Social Sciences, 4(2), 221-240.
Alexander, D. & Britton, A. (2000). Financial reporting.5th edition. International Thompson Business Press, London. Pages 28-36.
Ali R., Muhammad I.; Rafeh R. & Rabia Q. (2012). Relationship between corporate social responsibility (CSR) and corporate financial performance (CFP): Imperial College of Business Studies (ICBS), Lahore – Pakistan. National University of Modern Languages, Lahore press.
Bambang, S; Elen, P & Andi, K. (2012). The companies policy, firm performance and firm value; an empirical research on Indonesia stock exchange. American International Journal Contemporary Research, 2(12), 30-30.
Baridam, D. M. (2010). Research Methods in Administrative Sciences, 3rded Port Harcourt, Sherbrooke Associates.
Baridam, D. M. (2008). Research Methods in Administrative Sciences, 3rd edition Port Harcourt; Sharebrooke Association.
Barnett, M. L (2007). Stakeholder influence capacity and the van ability of financial returns to corporate social responsibility. Academy of Management Review, 32(3), 794-816.
Basuomy, A. K. M, Elseidi, R. I & Mohammed, A.K.E (2014). The impact of corporate social responsibility on firm performance: evidence from Manna country. Corporate Ownership and Control Journal, 20(11), 1-9.
Beredugo, S. B. &Mefor I. P. (2012). The Impact of environmental accounting and reporting.
Besley, S. & Brigham, F. (2006). Essential of Managerial Finance. THOSON: South-Western.
Bhatt, P. P & Sumangala, J. K (2012). Impact of earnings per share on market value of an equity share: an empirical study in Indian financial capital market. Journal of Financial Accounting and Management, 3(2), 40-68.
Block, S. B. and Hart, G. A. (2002). Foundation of financial management, New York, Mchraw-Hill Higher Education.
Branco, M. C. (2007). Positioning stake holder, theory of corporate social responsibility EJBO Electronic Journal of Business and Ethics, 12(6), 1-10.
Brigham, E. F and Houston, J. F (2007). Fundamentals of financial management 11th Ed, Thomson South-Western, U.S.A.
Chung, C. & Cho, S. (2018). Studied the relationship between CSR disclosure and financial performance. https://mdpi:com/journal/responsibility.
Collince, Gworo (2016).Impact of social responsibility accounting on the future profitability of listed firms in Kenya. Mount Kenya University, Mombasa, Kenya.Corporate Social Responsibility, Wikipedia, the free encyclopedia, http://en.wikipedia.org/wiki/corporate socioresponsibility
Cotteel, P. G. & Perlin, T. M. (1991). Accounting ethics a practical guide for professionals. Quorum Publishers, London.
CSR report (2010). corporate social res ponsibility evolved in the early 20thcentury. Retrieved from https://news
Degan, C. & Gordon, B. (1996). A study of the environmental disclosure of BHP from 1983-1997.Accounting, Auditing and Accountability Journal, 15 (3), 209-312.
Denis, U. & Bloom, R. (1966). Business and environment, New York, Wiley. Department of Petroleum Resources: Environmental guideline and standards, 2010.
Dibella, M. &Woodilla, J. (2006). Corporate social responsibility and financial performance. https://www.google.com/cor.soc.resp/fun.perf
Donaldson, T. &Dunfu, T.W. (1999). Ties that bind a social contract approach to business ethics, Boston, Harvard Business School.
Donaldson, T & Preston, E. L. (1995). The shareholder theory of the corporation, concepts, evidence and implication. The Academy of Management Review 20(1), 65-91.
Doyle, P. (1994). Setting business objectives and measuring performance. European Management Journal 12(2), 123-132.
Echefu, W. & Akpofure, E. (2011). Environment impact assessment in Nigeria; Regulatory background and procedural framework. New York
Ejumudo, K; Edo, O. Z; Avweromve, C &Saygay, J (2012). Corporate social responsibility in the context of youth summit. www.generation-europe.on/forum/category/idea-mcuba
Eleni, R. & Medda, F. (2011). Corporate Social Responsibility and financial performance in the Airport Industry. Quantitative & Applied Spatial Economic Research Laboratory
Elouidani, A. & Zoubir, F. (2015). ‘Corporate social responsibility and financial performance’, African Journal Accounting, Auditing and Finance, 4(1),74–85.
Emil, L. (2011). How age diversity on the board of directors affects firm performance. Blekinge Institute of Technology.
Enahoro, J. A. (2009). Design and bases of environmental accounting in oil/gas sectors in Nigeria. https://www.google.com
Engobo, E. (2009). Social responsibility in practice in the oil producing Niger Delta; Assessing corporations and government’s action, Journal of Sustainable Development in Africa,2(2), 23-34.
Hamdam, M., Khaled, M. B & Khaled, S.B(2018). Employee benefits accounting, its impact on the market share price, the volume of credit facilities and deposits. International Journal of Economics and Finance, 10(1), 23-31.
Hansen, E. G (2011). measuring the impacts of NGO partnerships, the corporate and societal benefits of community immoherent, corporate government. International Journal of Business and Society, 3(2), 415-426.
Henry, D. & David, A. (2014). Introduction to Financial Accounting 2nd Edition. Published by Valley Educational Services Ltd.
Hong, J. C. (1995). Impact of employee benefits on work motivation and productivity. The International Journal of Career Management. 7(6), 10-14.
Horngren, C. T., Harrison, W. T &Eliver, M. S. (2012). Accounting, 9th Ed, Prentree-HaLL, New Jersey.
Hosmer, I. R. (2011). The ethics of management, 7th ed. Boston, MA, McGraw Hill.
Hossain, M., Chowdhury, H. M; & Evan, R. (2015). The relationship between corporate social responsibility accounting and corporate financial performance: evidence from developing country. Journal of Corporate Ownership and Control, 12(3), 474-487.
Ibrahim, M & Tahr, K. ( 2019). Corporate social responsibility and financial performance of listed non-financial services companies in Nigeria. American Journal of Business and Society, 4(2), 56-71.
Idemudia, U. (2008). Conceptualising the csr and development debate: Bridging existing analytical gaps. Journal of Corporate Citizenship, 29(1), 99-110.
Igbal, M, Sutrismo, T, Assih, P &Roosidi A. (2013). Effect of environmental accounting implementation, performance and information disclosure as medication on company value, International Journal of Business and Management invention, 2(10), 55-67.
Igbekoyi, O & Agbaje, W.(2017). An assessment of the implication of treasury single account. European Journal of Accounting and Human Research, 5(8), 33-49
Ijaz, F; Naz, F. & Naqvi, F. (2016). Financial performance of firms; evidence from Pakistan Cement Industry. Journal of Teaching and Education, 5(1), 81-94.
International Finance Corporate (2014). Life-corporate-life-biodiversity guide addressing risks. https://ifcorg/
Khan, B & Taria, R (2017). corporate social responsibility impact on financial performance of Islamic and conventional banks: evidence from Asian countries. Research Journal of Finance and Accounting, 8 (7), 20 -28.
Khan, M.K; Nouman, M. & Imran, M. (2015). Determinants of financial performance of financial sectors, an assessment through economic value added). https://mpra.ub.uni-muenchen.de/81659/
Kiran, R L. (2011). Corporate social responsibility a corporate strategy for new business opportunity. Journal of International Business Ethnics 2(1), 20-58
Krasodomska, J. (2013). Corporate social responsibility as a factor influencing the development of social accounting and assessment of employees e-finance. Financial Internet Quarterly, 9(1), 12-25.
Masoud, N. &Halaseh, A. (2017). Corporate social responsibility and company performance: an empirical analysis of Jordanian companies listed on Amman Stock Exchange. British Journal of Education, Society and Behavioural Science, 19(1), 1-26.
Matar, A. &Eneizan, M. B (2018). Determinants of financial performance in the industrial firms: evidence from Jordan. Asian Journal of Agricultural Extension, Economics and sociology, 22(1), 1-10
Mathews, M. R. (1997). Twenty-five years of social and environmental accounting. Research on accounting, Auditing and Accountability, 10(4), 481-531
Matten, B. C Rane, A & Chapple, W (2003). Behind the mask, revealing the true face of corporate citizenship. Journal of Business Ethics, 45(5), 109-120.
Matuzak, L. &Rozanska, E. (2017). An examination of this relationship between csr disclosure and financial performance: the polish baubles. Accounting and Management Information System, 16(4), 522-533.
McNaimara, C. (1999). Corporate guide to ethics, New York, Prentice Hall.
Medley, P. (1997). Environmental accounting- what does it mean to professional. Accounting
Moslemary, E. R &Efab, M. (2017). The effect of corporate social responsibility on financial performance in the business industry: empirical study on Egyptian Brewery sector. International Journal of Business and Economic Development, 5(1), 20-34
Murray, A. (2005). The economy business: Will ‘social responsibility’ harm business? The Wall Street Journal, 2(3), 10-12.
Nabegu, B. A. (2010). An analysis of municipal social waste in Kanio metropolis, Nigeria. Journal of Human Ecology, 31(2), 11-119.
Narasimhan, R. (2006). Practicing the principles CSR. Bulletin for the ICT sector, 1(2) 2-18.
Nash, M. (1983). Managing Organizational Performance. San Fransisco Jossey-Bass Publishers.
Nassazi, A. (2013). Effect of training and employee performance: evidence from Uganda.Vaasan University of Applied Sciences.
Ogbodo, C. D. &Egbunike, F.C. (2016). The relationship between human resource performance ratio and financial performance of Nigerian firms. Journal of Resource Development and Management, 18(6), 70-85.
Okegbe, T. O; Egbunike, F. C. (2016). Corporate social responsibility and financial performance of selected quoted companies in Nigeria Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State Nigeria. Journal of Social Development,5(4), 16-25.
Omesi, I. &Ogaluzor, O.I. (2018). Corporate Social Responsibility Accounting and the Effect of Capacity Building On Profitability Of Oil And Gas Companies In Nigeria. International Journal of Research in Finance & Marketing, 2(7) 2231-598.
Omondi, M. M. & Muturi, W. (2013). Factors affecting the financial performance of listed companies at the Nawebi security Exchange in Kenya. Research Journal of Finance and Accounting, 4(15), 99-104.
Onyekwelu, U.L. (2015). Firm foundation in accounting and finance Research,His Glory Publications Enugu, Nigeria.
Onyekwelu, U.L. Nnadi, C.S.O. &Iyidiobi F.E. (2018). Evaluation of firms corporate financial indicators and operational performance of selected firms Nigeria. Research Journal of Financial and Accounting, 9 (4), 20-29.
Uadiale, O. M. & Fagbemi, T.O., (2011). Corporate Ssocial responsibility and financial performance in developing economies: The Nigerian Experience, International Academy Conference, UK. Evidence from Disaggregate measures, Financial Management. 3(5) 97-116.
Umobong, A. A. & Uche, T. A. (2018). Financial performance and corporate social responsibility of quoted firms in Nigeria, International Journal of Innovative Social Sciences and Humanities, 6(1), 14-30.
Umoren, A.O. &Olokoyo, F,O. (2010). Merger and acquisition in Nigeria analysis of performance pre and post consolidation.
Utting, P. (2003). Promoting development through corporate social responsibility–Prospect and limitations. Global Futures, Third Quarter.
Vaidya, D. (2014). Dummies guide to earnings per share. Retrieved from http://www.wallstreetmojo.com/earnings-per-sharebasic-eps-diluted-eps.htm
Votaw, D. (1972). Genius becomes rare: A comment on the doctrine of social responsibility. Part 1.California Management Review, 15(2), 25-31.
Walab, K.A; Obadi, T.F, Zain on M.S &Eneizan B.M (2016). Effect of green marketing strategies on sales volume of business. Economics and Management Studies 5(3), 41-54.
Weiss, J. W. (2003). Business ethics a stakeholder and issues management approach, 3rd Ed, Mason, Thomson South-Western.
Whitehouse, L. (2003). Corporate social responsibility, corporate citizenship and the global compact: A new approach to regulating corporate social power. Global Social Policy, 3(3), 299-318.
Wikipedia, the free encyclopedia: Corporate social responsibility en.wikipedia.org/wiki/corporate social responsibility.
Wildowicz- Giegiel, A. (2014). The evolution and the new frontiers of social responsibility accounting. Problems of Management in the 21st Century, 2(1), 95-102
William, C. & Mildred, S.M. (2001). The hidden polities of social auditing. Business and Society Review, 2(6), 4-11.
Wokeh, P.I. and Pollyn, B.S. (2011). Teacher Education and National Development. The Business Master: Journal of the Faculty of Business Studies, 2(1 & 2):245 - 253.
Wood, D. J. (1991). Toward Improving Corporate Social Performance Business Horizons, 6(1), 2-22.
Yahaya, S. A & Lamidi, Y, (2015). Empirical examination of the financial performance of Islamic banking in Nigeria: A study approach. International Journal of Accounting Research, 2(1), 12-18
Published
2024-07-31
How to Cite
LUCKY OHIKHUUARE, I., OFURUM, C. .O., & EGBE, S. (2024). CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND EARNINGS QUALITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA. GPH-International Journal of Business Management, 7(06), 179-199. https://doi.org/10.5281/zenodo.13141943
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