出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper is aimed at investigating the relationship between corporate social responsibility and financial performance of listed deposit money banks in Nigeria for the period of 6 years from 2008 to 2013. The data was obtained from the sample size of twelve banks through their annual reports and accounts. Corporate social responsibility as the independent variable was proxy by natural logarithm of the total amount spent on corporate social responsibility by banks, while return on equity and return on assets was used to proxy financial performance as dependent variables. The study adopts multiple regression technique in analyzing the data with the aid of SPSS techniques. The findings reveal that corporate social responsibility has a positive and significant impact on return on equity and return on assets as financial performance proxies of listed deposit money banks in Nigeria. It is recommended that Nigerian deposit money banks should keep on providing corporate social responsibility services to their host community.
其他摘要：This paper is aimed at investigating the relationship between corporate social responsibility and financial performance of listed deposit money banks in Nigeria for the period of 6 years from 2008 to 2013. The data was obtained from the sample size of twelve banks through their annual reports and accounts. Corporate social responsibility as the independent variable was proxy by natural logarithm of the total amount spent on corporate social responsibility by banks, while return on equity and return on assets was used to proxy financial performance as dependent variables. The study adopts multiple regression technique in analyzing the data with the aid of SPSS techniques. The findings reveal that corporate social responsibility has a positive and significant impact on return on equity and return on assets as financial performance proxies of listed deposit money banks in Nigeria. It is recommended that Nigerian deposit money banks should keep on providing corporate social responsibility services to their host community. Keywords: Corporate Social Responsibility, Corporate Financial Performance
关键词：Corporate Social Responsibility; Corporate Financial Performance
