An Empirical Examination of the Relationship between Corporate Social Responsibility Disclosures and Firms Size
Abstract
Description
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 in 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.
Keywords
HF5601 Accounting