This article presents a case for transfer mispricing as an argument for Corporate Social Responsibility (CSR). The argument builds on the position that in order to compensate for potential loss of brand image and reputation, Multinational Companies (MNCs) would be more socially responsible when...

We assess the impact of corporate social responsibility (CSR) of multinational oil companies (MOCs) on HIV/AIDS prevalence in Nigeria ' s oil producing communities. One thousand, two hundred households were sampled across the rural communities of Niger Delta. Using logit model, the main result...

While women are often key actors in fisheries, they are commonly excluded from making fisheries management decisions, often due to cultural norms. The objective of this investigation is to assess the impact of a new CSR model of multinational oil companies (MOCs) on development of women in...

The central thesis of the paper is that Multinational Companies (MNC) should invest in the use of "soft" methods (socially responsible behavior) to mitigate costs in society accrued due to use of "hardcore" tax evasion tactics (Transfer mispricing) to maximize profits from operations in...

Since the first oil well was drilled in Nigeria, traditional economies have suffered neglect, and rural youths do not see a future for themselves in traditional industries livelihood (TIL). We examine the impact of corporate social responsibility (CSR) of multinational oil companies (MOCs) on...

This paper adds to the gender discourse in sustainable African tourism development from the corporate social responsibility (CSR) perspective. Specifically, we examine the impact of CSR on the development of rural women in cultural tourism. A total of 600 rural women were sampled across the...

In Nigeria, human trafficking is a hidden crime, driven by the current economic situation of the country. The Nigerian government has demonstrated significant efforts to combating human trafficking in the country by creating the National Agency for the Prohibition of Trafficking in Persons...

Handicrafts are key cultural products consumed in the Nigeria's tourism industry. Owing to low entry barriers, as handicrafts require a low level of capital investment, there is potential to develop viable linkages between tourism and local handicrafts sectors that create economic opportunities...