Purpose The purpose of this study is to examine the effect of public governance and economic growth on corporate social responsibility (CSR) performance in Egypt, Morocco, Mauritius, Nigeria and South Africa. It also assesses the trend of CSR performance in these countries over time. Design/methodology/approach The study is based on a sample of five countries in Africa for the period 2012-2017. The multivariate regression model was used in testing the research questions/hypotheses. Robustness tests were performed to provide evidence to strengthen the findings of the study. Findings Findings suggest that both good governance and economic growth are significantly positively associated with CSR performance. However, while good governance has a relatively substantial effect size, economic growth has a small effect size. Overall, both variables have a considerably low confidence interval ratio and therefore stand a good chance of holding up in future research. Research limitations/implications The analysis is limited to within-country effects, thereby forgoing the opportunity to explain between-countries effects. Second, the sample size is relatively small because of the limitation of data availability on CSR in Africa; hence, population generalization is not intended but theory generalization. Practical implications Findings have implications for studies on CSR performance in Africa that fail to consider the socio-political and socio-economic level of development as contextual variables in the research design. Originality/value Prior studies on CSR have focused majorly on CSR performance–corporate financial performance relationship. Furthermore, there are several calls in the literature for research for a new direction on CSR in the context of developing countries, especially Africa. This paper responds to these literature gaps.
PURPOSE – The purpose of this paper is to re-examine the effect of CSR disclosures on earnings quality in Nigeria beyond the conventional wisdom of statistical significance. DESIGN/METHODOLOGY/APPROACH – The sample consists of 300 company-year observations from 2013 to 2018 of listed companies on the Nigerian Stock Exchange. The research hypothesis was tested using multivariate linear regression on the total sample and subsamples. Pre-study statistical power analysis was carried out to ensure that the study is adequately powered to detect an effect if it exists. FINDINGS – The main results suggest that corporate giving is not related to earnings quality. Though, additional analysis for the income-decreasing subsample was statistically significant, the effect size for both the primary and additional analyses is weak, negligible, and unlikely to be of any practical significance. The results retained their robustness after further analysis. PRACTICAL IMPLICATIONS – The findings could inspire policymakers and regulators to shift attention to other areas of CSR that matters. It could also serve as an input to the current debate on CSR, especially the ongoing consideration of a Bill for an Act to regulate corporate giving in Nigeria. ORIGINALITY/VALUE – This is probably the first papers to provide critical results index needed for substantive comparison of future studies. Hence, the paper serves as a baseline for future research on the topic.
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