Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria

Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria

Social and environmental information are key elements of corporate disclosure where it attracts stakeholders concern due to some agitations in Nigeria. This is in addition to low quality and less reporting where corporate governance mechanisms are believed to be the factors responsible for the repor...

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Main Author: Yunusa, Nasiru
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HD60 Small Business.
Online Access:https://etd.uum.edu.my/7732/1/s95753_01.pdf
https://etd.uum.edu.my/7732/2/s95753_02.pdf
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id my-uum-etd.7732
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mohamed, Rapiah
Che Adam, Noriah
topic HD60 Small Business.
spellingShingle HD60 Small Business.
Yunusa, Nasiru
Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria
description Social and environmental information are key elements of corporate disclosure where it attracts stakeholders concern due to some agitations in Nigeria. This is in addition to low quality and less reporting where corporate governance mechanisms are believed to be the factors responsible for the reporting quality of the disclosure. In addition, there are stakeholder‘s agitations on social and environmental issues. In order to address these problems therefore, this study examines the relationship between corporate governance mechanisms and corporate social and environmental disclosure quality among listed firms in Nigeria. Due to some inconsistencies found among the relationships, this study introduced non-executive director‘s ownership as moderator. The data in this study is based on annual reports and content analysis of 100 listed companies for five years (2010-2014) obtained from Nigerian Stock Exchange. The data is analysed using feasible generalized least square (FGLS). The finding shows a significant positive relationship between board size, board independence, directors‘ qualifications, audit committee independence, and corporate social and environmental disclosure quality (CSEDQL). However, a negative significant relationship is established between board meetings and corporate social and environmental disclosure quality. Meanwhile, non-executive directors‘ ownership significantly moderates the relationship between board independence, board committees, audit committee independence and corporate social and environmental disclosure quality. The findings contribute theoretically by using stakeholders and agency theory, methodologically by introducing non-executive directors‘ ownership as moderator, the use of Global Reporting Initiative to calculate the quality of corporate social and environmental disclosure and the use of FGLS as techniques of analysis. Based on the result that shows a low social and environmental reporting, this study provides a way forward for government and policy makers to address the Nigerian companies on social and environmental disclosure quality.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Yunusa, Nasiru
author_facet Yunusa, Nasiru
author_sort Yunusa, Nasiru
title Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria
title_short Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria
title_full Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria
title_fullStr Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria
title_full_unstemmed Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria
title_sort corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in nigeria
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2017
url https://etd.uum.edu.my/7732/1/s95753_01.pdf
https://etd.uum.edu.my/7732/2/s95753_02.pdf
_version_ 1747828256225099776
spelling my-uum-etd.77322021-08-18T08:35:47Z Corporate governance mechanisms in social and environmental disclosure : the moderating role of non-executive directors’ ownership in Nigeria 2017 Yunusa, Nasiru Mohamed, Rapiah Che Adam, Noriah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD60 Small Business. Social and environmental information are key elements of corporate disclosure where it attracts stakeholders concern due to some agitations in Nigeria. This is in addition to low quality and less reporting where corporate governance mechanisms are believed to be the factors responsible for the reporting quality of the disclosure. In addition, there are stakeholder‘s agitations on social and environmental issues. In order to address these problems therefore, this study examines the relationship between corporate governance mechanisms and corporate social and environmental disclosure quality among listed firms in Nigeria. Due to some inconsistencies found among the relationships, this study introduced non-executive director‘s ownership as moderator. The data in this study is based on annual reports and content analysis of 100 listed companies for five years (2010-2014) obtained from Nigerian Stock Exchange. The data is analysed using feasible generalized least square (FGLS). The finding shows a significant positive relationship between board size, board independence, directors‘ qualifications, audit committee independence, and corporate social and environmental disclosure quality (CSEDQL). However, a negative significant relationship is established between board meetings and corporate social and environmental disclosure quality. Meanwhile, non-executive directors‘ ownership significantly moderates the relationship between board independence, board committees, audit committee independence and corporate social and environmental disclosure quality. The findings contribute theoretically by using stakeholders and agency theory, methodologically by introducing non-executive directors‘ ownership as moderator, the use of Global Reporting Initiative to calculate the quality of corporate social and environmental disclosure and the use of FGLS as techniques of analysis. Based on the result that shows a low social and environmental reporting, this study provides a way forward for government and policy makers to address the Nigerian companies on social and environmental disclosure quality. 2017 Thesis https://etd.uum.edu.my/7732/ https://etd.uum.edu.my/7732/1/s95753_01.pdf text eng public https://etd.uum.edu.my/7732/2/s95753_02.pdf text eng public https://sierra.uum.edu.my/record=b1698791~S1 Ph.D. doctoral Universiti Utara Malaysia Aaron, K. K. (2012). New corporate social responsibility models for oil companies in Nigeria‘s delta region: What challenges for sustainability? 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