MEDIATING EFFECT OF FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY COST AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA

MEDIATING EFFECT OF FIRM SIZE ON
CORPORATE SOCIAL RESPONSIBILITY
COST AND FINANCIAL PERFORMANCE OF
LISTED NON-FINANCIAL COMPANIES IN
NIGERIA
Arzizeh Tiesieh Tapang
Department of Accounting
Responsibility while companies with the value
below the median expend less on corporate
social responsibility. The study also revealed
that there is a positive and significant
relationship between corporate social
responsibility cost and return on equity. It
further revealed that there is a positive and
significant relationship between corporate
social responsibility cost and firm size. Also,
the results showed that there is a positive and
significant relationship between firm size and
return on equity. Finally, the results from the
analysis showed that firm size partially
mediates the relationship between corporate
social responsibility cost and return on equity.
The study concludes that large companies are
investing more on corporate social
responsibility than smaller companies. The
study recommended that for corporate
companies in Nigeria to improve their
image/reputation they should

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