尼日利亚企业社会责任与银行绩效

Rebecca Omosefe Dabor
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引用次数: 4

摘要

关于企业社会责任活动对企业绩效的影响,由于其提供所涉及的成本激增,各学者众说纷纭。一些研究人员坚持认为,企业实体有义务赔偿运营社区对其自然资源的破坏。本研究旨在确定企业社会责任与企业实体绩效之间的联系。这项研究的部门范围是金融部门。随机选择10个银行。采用面板最小分析法对假设进行检验。调查结果表明,所用资本回报率对所审查的CSR银行没有象征性影响。调查结果还显示,投资回报率与所审查的CSR银行之间存在积极联系。最后,研究结果表明,净利润率对企业社会责任的影响并不是象征性的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporation Social Responsibility and Bank Performance in Nigeria
There have been divergent opinions by various scholars on the impact of corporate social responsibility activities on firm performance due to the upsurge costs involved in its provision. Some researchers maintained that it is the corporate entities’ obligation to recompense operating community for the destruction of its natural resources. This research work is aimed at ascertaining the connection of corporate social responsibility with performance of corporate entities. The sectorial scope of this study is the financial sector. Ten banks were chosen by randomization. The hypotheses were tested by panel least analysis method. The findings divulges that return on capital employed has no emblematic influence on CSR banks under review. The findings also showed a positive connection of return on investment with CSR banks under review. Lastly, the finding showed that the influence of net income margin on CSR is not emblematical.
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