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Disclosure practices of corporate social responsibility and firm financial performance: a study of listed banks in sri lanka.

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dc.contributor.author Panuja, E.
dc.contributor.author Arulvel, K.
dc.date.accessioned 2021-03-31T06:37:42Z
dc.date.accessioned 2022-07-07T09:59:08Z
dc.date.available 2021-03-31T06:37:42Z
dc.date.available 2022-07-07T09:59:08Z
dc.date.issued 2019
dc.identifier.uri http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/2192
dc.description.abstract This study examines the disclosure practices of Corporate Social Responsibility (CSR) and firm financial performance of listed banks in Sri Lanka over the period of 2013-2017. A population of all 13 banks listed under Bank, Finance, and Insurance sector of CSE Sri Lanka was studied. The study made use of secondary data gathered from annual reports of banks. The data is analyzed by correlation and regression analysis using STATA (version 12) package. The result of regression analysis suggests that disclosure practices of corporate social responsibility significantly affect the Return on assets (ROA) of banks. And also disclosure practices of corporate social responsibility does not significantly affect Tobin’s Q. Correlation analysis indicates that disclosure practices of corporate social responsibility have significant negative relationship with ROA while Tobin’s Q has an insignificant positive relationship. en_US
dc.language.iso en en_US
dc.publisher University of Jaffna en_US
dc.subject Disclosure practices of corporate social responsibility en_US
dc.subject Return on assets (ROA) en_US
dc.subject Tobin’s Q en_US
dc.title Disclosure practices of corporate social responsibility and firm financial performance: a study of listed banks in sri lanka. en_US
dc.type Article en_US


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