Eriabie, Sylvester O. and Odia, James (2016) THE INFLUENCE CORPORATE GOVERNANCE ATTRIBUTES ON CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE QUALITY IN NIGERIA. ESUT Journal of Accountancy, 7 (1). pp. 217-235. ISSN 2251 - 032X
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Abstract
The paper examines the impact of corporate governance attributes on corporate, social and environmental disclosures (CSED) quality in Nigeria. The sample was made up of 174 listed companies in the Nigerian Stock Exchange between 2007 and 2008. The content analysis of the annual reports for 2007 and 2008 was adopted to measure CSED. Specifically, following Hassan (20 I 0), the two ranking scale (0, 1) was adopted to measure the CSED quality. The OLS regression analysis was used to test the impact of the corporate governance attributes on the corporate, social and environmental disclosures quality. The empirical findings reveal that the big 4 audit firms and the presence of corporate social responsibility committee have positive and significant impact on CSED quality. The corporate governance attributes of board independence, audit committee independence, CEO duality and the ownership structure of directors' shareholdings, institutional ownership and substantial shareholdings (shareholders power) have no significant impact on CSED quality in Nigeria. In conclusion the results revealed that corporate governance mechanisms- board characteristics and ownership structures have less impact on CSED quality. Therefore it is recommended that the corporate governance mechanisms should be strengthened so that they can play a greater role in making companies act in the best interest of all stakeholders through qualitative, specific and non-rhetoric disclosure of their social and environmental activities
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Corporate social and environmental disclosures, quality disclosures, corporate governance attributes. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Hannah Akinwumi |
| Date Deposited: | 26 Feb 2018 10:46 |
| Last Modified: | 26 Feb 2018 10:46 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/10260 |
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