 Determinants of corporate social responsibility disclosure: a positive accounting theory approachFestus O. Olaoye and Mary Toyin Adeleke International Journal of Critical Accounting, 2021, vol. 12, issue 2, 91-106 Abstract: This paper examined the determinants of corporate social responsibility disclosure using a positive accounting theory approach for ten years, covering the period of 2009-2018. The population covered all the quoted manufacturing firms on the Nigerian Stock Exchange (NSE), out of which 20 manufacturing firms were randomly selected. Secondary data used for this study were gathered from the financial reports of the sampled firms for ten years, covering 2009-2018. The data collected was analysed using descriptive statistics of mean, standard deviation, minimum and maximum, and inferential statistics of Pearson correlation and panel regression analysis. It was concluded that positive accounting theory could determine the corporate social responsibility of manufacturing firms in Nigeria. Thus, it was recommended that manufacturing firms should increase their sizes in terms of total assets as this might cause an increase in profit, which might later result in increased social and environmental responsibilities. Keywords: corporate social responsibility; CSR; positive accounting theory; PAT; return on assets; ROA; total assets and debt/equity ratio. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:12:y:2021:i:2:p:91-106 Access Statistics for this article More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd |
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