Authors: Alexander Olawumi Dabor1 & Marylyn Kaka2 & Kingsley Idogen3
1Department of Accounting, Edo University, Iyahmo, Nigeria
2Department of Accounting, Veritas University, Abuja, Nigeria
3Department of Accounting, Veritas University, Abuja, Nigeria
Abstract: The objective of this study is to investigate the casuality between corporate social responsibility and firm financial performance. The study employed two least square regression approaches. Fifty-two firms were selected using the scientific method. The findings revealed that corporate social responsibility and firm performance in manufacturing sector are mutually related at 5%. The study recommended that management of manufacturing companies in Nigeria should expend on CSR to boost profitability and corporate image.
Keywords: CSR, Two Least Square Regression, Performance, ROE, Firm Size
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International Journal of Social Sciences & Educational Studies
ISSN 2520-0968 (Online), ISSN 2409-1294 (Print), December 2017, Vol.4, No.3