CORPORATE SOCIAL ACCOUNTING INFORMATION DISCLOSURES AMONG FIRMS IN NIGERIA
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- NGN 3000
Abstract
This study investigates the relationship between corporate social responsibility disclosure (CSRD) and financial performance of listed firms in Nigeria, with the use of secondary data. The secondary data was sourced from sampled firms’ annual account and reports between 20072016.The data generated were analyzed using descriptive, multivariate regression, Correlation and disclosure index. The major finding from the analysis reveals that there was a positive relationship between CSRD and financial performance, in the light of the major findings it was concluded that, CSRD brings about improvement in the financial performance of the sampled in Nigeria since they maintain a positive relationship.
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