JOURNAL OF BUSINESS PRACTISE, ECONOMICS AND FINANCE

Abstract

The study evaluated voluntary disclosure and firm performance of listed banks in Nigeria. The objective of the study was to investigate whether corporate social responsibility disclosure has significant effect on enterprise value added of listed banks in Nigeria. The secondary source of data collection was adopted in the study where the purposive sampling technique was used to select a sample size of ten (10) listed banks in Nigeria for the study. Least Square regression analysis was used in this study and the findings revealed that corporate social responsibility disclosure has no significant effect on enterprise value added of listed banks in Nigeria. The study concluded that corporate social responsibility disclosures have no significant effect on performance of the studied banks. Finally, it was recommended that Nigerian firms are advised to pay more attention to being corporate social responsibility disclosure and find ways by which this can translate to improved profit and enhancement of their overall performances