Business, Management and Economics Research

Online ISSN: 2412-1770
Print ISSN: 2413-855X

Quarterly Published (4 Issues Per Year)





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Volume 4 Number 7 July 2018

Corporate Social Responsibility Disclosures in Nigerian Commercial Banks


Authors: Ogbole Philip Osemudiamen ; Saniyo Preye
Pages: 96-105
Abstract
The objective of the study is to examined Corporate Social Responsibility Disclosure in quoted money deposit Banks in Nigeria. The research design used for this study is historical research design. The design was used so as to capture relevant information from annual financial statement of quoted companies. The population of the study consists of Twenty one (21) deposit money banks in Nigeria and a sample of eight commercial banks was randomly selected using convenient sampling technique. Data were analyzed using ordinary least squares regression. The findings of this research indicate an existence of negative relationship between firm complexity and environmental disclosed in the Nigerian banking sector. It also indicates the existence of positive relationship between earnings and CSR disclosure in the Nigerian banking sector and that bank size was negatively related to the extent of corporate social responsibility disclosure by Nigerian banks. The implication of these findings is that as bank increase its activities they should also be concern with the well-being of the environment which they operate. Finally, the study recommends that banks should focus on activities that will synchronize its corporate goals with the sustainability of the environment.

Factors Shaping Enterprise Creation Among Graduates


Authors: Dzulkifli Mukhtar ; Chin Si Min ; Yong Jia Yao ; A?tifah Omar ; Nur Khairiah Irwanie Ibrahim
Pages: 85-95
Abstract
This study explains factors that influence enterprise creation among graduates within a public university in Malaysia. The analysis of the data reflects the vision and mission of that university to promote entrepreneurial skills among its student. This study recognises four factors that influence students starting a business after graduation. These factors are; 1) individual’s intention and characteristics, 2) family background, 3) culture and 4) financial resources. Individual’s intention and characteristics expedite enterprise creation, while family background presents students’ ability to participate in businesses. Culture draws upon cumulative knowledge, experience, belief and values that can cultivate a person’s thought and mindset, meanwhile, financial resources draw upon financial assistance made available to students for starting-up enterprises. These factors were tested using regression coefficient, reliability and descriptive methods. This is to ensure data received are legit and valid to use for this study.