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The Effects of Corporate Social Responsibilities on the Financial Performance of RCBs in Ghana: The Moderating Role of Board Quality

2025· book-chapter· en· W4413221174 on OpenAlexaff
Victoria Manu, Kwame Oduro Amoako, Newman Amaning, James Tuffour, Isaac Oduro Amoako, Nicholas Yankey

Bibliographic record

Venuenot available
Typebook-chapter
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsCanadiana.org
Fundersnot available
KeywordsCorporate social responsibilityAccountingCorporate governanceModerationStakeholderBusinessAccrualQuality (philosophy)FinanceEconomicsManagementPublic relationsPolitical sciencePsychologySocial psychology

Abstract

fetched live from OpenAlex

Abstract This chapter aims to examine the moderating role of corporate governance on the relationship between corporate social responsibility (CSR) and the financial performance of some selected rural and community banks (RCBs) in Ghana. Using cluster and convenient sampling, the researchers distributed questionnaires to all senior staff and board members of the sampled 27 RCBs in the Bono, Bono East, Ahafo, and Ashanti Regions of Ghana. In analyzing the research data, stakeholder and agency theories were used combined with the ordinary least square (OLS) regression modeling method and proxies of the moderator variable to ensure robustness. CSR, among the sampled RCBs, tends to be high on philanthropic and economic responsibilities due to its potential economic returns. Hence, there is a positive relationship between engagement in CSR activities and the financial performance of RCBs in Ghana. Nonetheless, in the short term, there is a negative relationship between the expenditure on CSR activities in a given year and RCBs’ financial performance. Again, there is a complementary moderating effect of corporate governance quality on the relationship between CSR and the financial performance of RCBs in Ghana. This study provides vital information to policymakers in ensuring board quality and CSR as a vessel for improving financial performance.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.006
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.016
Threshold uncertainty score0.031

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.006
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.001
Scholarly communication0.0010.001
Open science0.0000.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0060.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.030
GPT teacher head0.250
Teacher spread0.220 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes1
Has abstractyes

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