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Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria

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Main Authors: Shaheer Nuhu, Muhammad, Salisu, Sani
Other Authors: ms.nuhu@yahoo.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2018
Subjects:
Corporate Tax
Corporate Social Performance
Firm Size
Profitability
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/51374
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spelling my.unimap-513742018-01-31T02:46:00Z Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria Shaheer Nuhu, Muhammad Salisu, Sani ms.nuhu@yahoo.com Sanisalisu87@gmail.com Corporate Tax Corporate Social Performance Firm Size Profitability Link to publisher's homepage at http://ijbt.unimap.edu.my A corporation operating within any societal environment should have mutual and positive relationship with the society. This relationship can be achieved and maintained in the long run if the company discharge its social responsibility adequately as a positive gesture in the exchange of societal resources utilized, nuisance created or damages caused. This study examined the effect between profitability, firm size, corporate tax (CT) and Corporate Social Performance (CSP) focusing on the Nigerian marketing petroleum and food and beverages sector. The population of this study comprises of marketing petroleum and food and beverages companies that are listed in the Nigerian Stock Exchange (NSE). Data were collected from the annual report and accounts of the selected companies for a period of ten years (2006- 2015). Using the profit before tax and interest, tax paid and the annual turnover as proxies for profitability, corporate tax and firm size respectively. This study also employed Structural Equation Modelling (SEM) for data analysis. The results revealed a significant positive effect between profitability, corporate tax and CSP. The result of the study shows a significant negative effect between firm size and CSP. Recommendations made include the need for Nigerian government, organisation, environmentalist, accountants, economists, and expert in business management to collaborate in educating and sensitize the investing public and corporate bodies to consider CSP as one of the important guidance factor for investment decision. 2018-01-31T02:46:00Z 2018-01-31T02:46:00Z 2017-10 Article International Journal of Business and Technopreneurship, vol.7(3), 2017, pages 307-324 2231-7090 http://dspace.unimap.edu.my:80/xmlui/handle/123456789/51374 en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Corporate Tax
Corporate Social Performance
Firm Size
Profitability
spellingShingle Corporate Tax
Corporate Social Performance
Firm Size
Profitability
Shaheer Nuhu, Muhammad
Salisu, Sani
Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria
description Link to publisher's homepage at http://ijbt.unimap.edu.my
author2 ms.nuhu@yahoo.com
author_facet ms.nuhu@yahoo.com
Shaheer Nuhu, Muhammad
Salisu, Sani
format Article
author Shaheer Nuhu, Muhammad
Salisu, Sani
author_sort Shaheer Nuhu, Muhammad
title Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria
title_short Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria
title_full Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria
title_fullStr Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria
title_full_unstemmed Corporate Social Performance Determinants: A Study of Marketing Petroleum and Food and Beverages Industry in Nigeria
title_sort corporate social performance determinants: a study of marketing petroleum and food and beverages industry in nigeria
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2018
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/51374
_version_ 1643803187690340352
score 13.214268

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