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Keywords: CSR expenditure
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Journal Articles
Board attributes and CSR expenditure before and during COVID-19
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (4): 800–819.
Published: 29 November 2022
...Umar Habibu Umar; Abubakar Isa Jibril; Sulaiman Musa Purpose This study aims to investigate the impact of board attributes on the corporate social responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID-19 in Nigeria. Design/methodology/approach The data were...
Journal Articles
Corporate social responsibility and debt financing of listed firms: a quantile regression approach
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (4): 615–639.
Published: 09 February 2021
..., the study examines listed firms on the Bombay Stock Exchange (BSE) from 2010 to 2019 financial year. It uses a quantile regression and panel fixed effect regression as the model's application. Findings The study shows that CSR expenditure has a positive and strong correlation with debt financing (i.e...
