期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2015
期号：4823
页码：116-132
出版社：Human Resource Management Academic Research Society
摘要：This study analyzes the relationship between corporate social responsibility (CSR) and company’s profitability (CP) in Ghana with the utilization of mixed data, obtained from sixteen (16) firms' audited annual report and financial statements between "2005-2014", filed with the Ghana stock Exchange (GSE) and Register General of companies. We use lagged data from the Ghana Investment Promotion Centre(GIPC) to establish the relationship between CP and CSR. In addition 850 questionnaires were administered to the public for CSR level of awareness data. The data collected are being analyzed by the use of Ordinary Least Square (OLS) for the study. Results from the analysis demonstrated that the selected companies have contributed below ten percent of their yearly profit to support social responsibility programmes. The co-efficient of determination of the findings demonstrates the extracts that the logical variable account for changes or varieties in chosen companies’ profits after tax (PAT) are brought about by changes in corporate social responsibility (CSR) in Ghana. It is then prescribes that regulations and laws to commit companies’ to be apparent, satisfactory consideration ought to be given to social accounting regarding social cost and to agree to the establishment of corporate social responsibility.
