Hi all,

I am studying CSR expenditure behaviour of 100 Indian companies in the period Pre- and Post- Companies Act, 2013. This Companies Act, implemented in 2014, mandates the companies to spend 2% of their profit towards CSR activities. This implies that before 2014 all contributions toward CSR was voluntary while the same became mandatory from 2014 onward. My goal is to evaluate the impact of this Companies Act, on the CSR spending. My study period is from 2009-2019. I was thinking to run paired-sample t-test between the periods Pre-Companies Act (2009-2013) and Post-Companies Act (2014-2019). My data comprise CSR expenditures of all 100 companies for every year during 2009-2019.

Please advise how to use my data for the t-test (if at all the t-test is suitable) or please suggest any other statistical tool.

Thanking you advance

Ms. Oindrila Banerjee

(PhD student)