The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach

• Main Authors: Kabara, Ali Shariff, Abdullah, Dewi Farhana, Othman, Aniza
• Format: Article
• Language: English
• Published: Czestochowa University of Technology 2019
• Subjects: H Social Sciences (General)
• Online Access: http://eprints.utm.my/id/eprint/96984/1/AnizaOthman2019_TheEffectOfGovernanceCodeComplianceOnAuditCommittee.pdf; http://eprints.utm.my/id/eprint/96984/; http://dx.doi.org/10.17512/pjms.2019.20.1.20

This study examines the impact of regulatory compliance on the relationship between the audit committee diversity and the extent of voluntary disclosure in the Nigerian listed firms. The study investigates 71 company from 10 sectors listed on the Nigerian Stock Exchange (NSE) in the period of 2011 –...