OBARAKPO, TEDDY NWACHUKWU and Covenant University, Theses (2018) CORPORATE GOVERNANCE AND RISK INFORMATION DISCLOSURE: EVIDENCE FROM NIGERIA. Masters thesis, COVENANT UNIVERSITY.
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Abstract
The aim of this research is to address the current gap in the disclosure literature by investigating risk disclosure in Nigeria as evidenced from deposit money banks. The it aims to examine corporate governance mechanism as determinants of the disclosure of risk information. The study examines the influence of board size, director’s ownership, board independence and foreign ownership on risk information disclosure of deposit money banks in Nigeria, while controlling for the size, the profitability and the age of the firms. The use of panel data regression analysis technique was employed in testing the hypotheses which were formulated for the study. The data was collected from the audited annual report of the sampled firms from 2011-2016 period was analyzed using Eviews statistical tool. The findings show the results revealed that an insignificant negative relationship exist between the size of the board and the extent of risk information disclosure. Similarly, foreign ownership and director’s ownership presents an insignificant negative association with the extent of risk information disclosure. it shows also an insignificant positive association for board independence and age of the firms with respect to the disclosure of risk information. the findings also show a significant positive relationship for both the size and profitability of a firm with the extent the extent of risk information disclosure. The study therefore, conclude that the significant determinant for the disclosure of information in for deposit money banks in Nigeria is the size of the firm and the profitability of the firm. The study recommends a uniform framework for risk disclosure to breach the gap in disclosure between large and small firms, profitable firms and less profitable firms.
| Item Type: | Thesis (Masters) |
|---|---|
| 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: | 31 Mar 2020 08:14 |
| Last Modified: | 31 Mar 2020 08:14 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/13277 |
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