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All Journal Journal of Accounting Auditing and Business
Nnachi Egwu Onuoha
Alex-Ekwueme Federal University, Ndufu-Alike, Ebonyi State, Nigeria
Economics, Econometrics & Finance Social Sciences

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Slack Resources and Corporate Social Responsibility Link: Evidence from Manufacturing Firms in Nigeria Nnachi Egwu Onuoha; Nelson N. Nkwor
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.33284

Abstract

Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by the studied firms is low and insignificant, absorbed and unabsorbed slack resources have significant positive effects on CSR activities. These findings serve as a robust empirical basis for policy makers to insist on improved level of CSR activities by manufacturing firms in Nigeria, and for managers and regulators to understand the importance of slack organizational resources in CSR investment decision making.
Co-Authors Nelson N. Nkwor