Papers by Miranda Yuanita
Journal of Economics and Sustainable …, 2012
Corporate social responsibility (CSR) has the potential to make positive contributions to the dev... more Corporate social responsibility (CSR) has the potential to make positive contributions to the development of society and businesses. Organisations are beginning to see the benefits from setting up strategic CSR agendas. The increasing attention to CSR is based on its capability to influence firms' performance. The CSR movement is spreading over the world and in recent years a large number of methods and frameworks have been developed, the majority being developed in the West. This study focuses on developing economies and on Nigeria specifically. Using a sample of forty audited financial statements of quoted companies in Nigeria, this study examines the impact of CSR activities on financial performance measured with Return on Equity (ROE) and Return on Assets (ROA). The results show that CSR has a positive and significant relationship with the financial performance measures. These results reinforce the accumulating body of empirical support for the positive impact of CSR on financial performance.
Society and Business Review, 2008
... Its emphasis appears to be misplaced, misapplied or misunderstood because the Code of Corpor... more ... Its emphasis appears to be misplaced, misapplied or misunderstood because the Code of Corporate Governance for Banks in Nigeria Post Consolidation issued by the CBN on April 3, 2006 is replete with many identified grave governance risks such as: ...
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Papers by Miranda Yuanita