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Title: Firm Specific Attributes and Governance Sustainability Reporting: Evidence from Listed Non-Financial Firms in Nigeria.
Authors: OKOLI, Theresa
ARUMONA, O. Jonah
LAMBE, Isaac
Keywords: Board Diligence
Board Independence
Governance Sustainability Reporting
Profitability
Non-Financial Firms.
Issue Date: Apr-2023
Publisher: THE INTERNATIONAL JOURNAL OF HUMANITIES & SOCIAL STUDIES (IJHSS) Vol.11 No 4
Abstract: The issue of whether firm-specific attributes drive the disclosure of governance sustainability still remains a puzzle among scholars. Governance Sustainability Reporting (GSR) in Nigeria, as affected by firm-specific attributes, was investigated. To understudy the effect, ex-post facto research design, non-probability (purposive) sampling technique, and Panel regression estimation were employed with reliance on the annual report (secondary data) of listed 112 Non-Financial Firms (NFF) from 2012-2021, out of which 82 firms were selected. Also, Hausman test (fixed effect) was conducted using E-views. The findings of the study show that board diligence and board independence have positive significant effects on the governance disclosure index, while profitability has a negative insignificant effect on the governance disclosure index of NFF in Nigeria. According to the findings, the Governance sustainability reporting of listed NFF in Nigeria is significantly influenced by firm-specific attributes. Therefore, the study recommends that board diligence and independence in terms of board meeting frequency and independent directors be encouraged because it positively affects the governance sustainability reporting of NFF listed in Nigeria Exchange Group.
URI: http://localhost:8080/xmlui/handle/123456789/2500
ISSN: 23219203
Appears in Collections:Research Articles

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