EFFECTS OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE AMONG LISTED FIRMS IN NIGERIA

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dc.contributor.authorAjibolade, S.O
dc.contributor.authorUwuigbe, U
dc.date.accessioned2017-10-11T11:19:33Z
dc.date.available2017-10-11T11:19:33Z
dc.date.issued2013
dc.descriptionStaff publicationen_US
dc.description.abstractThis study examined the effects of corporate governance (CG) mechanisms on corporate social and environmental disclosure (CSED) among firms listed on the Nigerian Stock Exchange. Forty firms were selected for the study using judgmental sampling technique. A content analysis of information in the corporate annual reports and websites of the selected firms for the period 2006-2010 provided data for the study. CSED was measured using 50 items of information and CG mechanisms examined were CEO duality, Board size, proportion of nonexecutive directors and audit size. Data obtained were analyzed using correlation and regression analysis. Findings revealed a significant negative relationship between CEO duality and CSED; and significant positive relationships between proportion of non- executive directors, board size, audit size and CSED. The study concluded that an effective board with higher number of non executive directors (independent directors) and larger size and higher quality audits will be more supportive of firms disclosing a wider range of information to stakeholders including social and environmental information.en_US
dc.identifier.citationAjibolade, S.O and Uwuigbe , U (2013), EFFECTS OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE AMONG LISTED FIRMS IN NIGERIA. European Journal of Business and Social Sciences, vol.2 (5). pp. 76-92en_US
dc.identifier.issnISSN 2235 -767X
dc.identifier.issnhttp://eprints.covenantuniversity.edu.ng/id/eprint/1565
dc.identifier.issnhttp://www.ejbss.com/recent.aspx
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2116
dc.language.isoenen_US
dc.subjectBoard sizeen_US
dc.subjectCEO dualityen_US
dc.subjectNigerian Stock Exchangeen_US
dc.subjectAudit sizeen_US
dc.titleEFFECTS OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE AMONG LISTED FIRMS IN NIGERIAen_US
dc.typeArticleen_US
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