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Ownership Structure and Corporate Social Donation Disclosure

Year: 2025
Type: article
Abstract: This study examined ownership structure and corporate social donation disclosure of listed firms in Nigeria. The objective of the study was to investigate whether foreign ownership have significant effect on social donation disclosure of listed service firms 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 firms for the study. Least Square regression analysis was used in this study and the findings revealed that foreign ownership have significant effect on social donation disclosure of listed service firms in Nigeria. It was concluded that since ownership structure attributed in terms of foreign, family, institutional and government ownership all showed significant effect on corporate social donation disclosure and finally, it recommended that firms should maintain a considerate level of foreign ownership since it have significant effect on the social donation of companies in Nigeria.
Institution: Auchi Polytechnic
Language: English
Open Access status: hybrid
OpenAlex ID: W4415828811
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