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Corporate governance and disclosure in Nigeria: An empirical study

This paper outlines a sample case study of ‘best practice’ as per the Nigerian 2011 code which can be adapted as role ‘model’.Oando PLC, one of the top 30 companies, is identified as the company which had complied with the Nigerian corporate governance code, in reference to transparency and internal...

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Main Authors: Dembo, Abubakar M., Rasaratnam, Syamarlah
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/13375/1/22.pdf
http://repo.uum.edu.my/13375/
http://dx.doi.org/10.1016/j.sbspro.2014.11.064
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spelling my.uum.repo.133752016-04-18T00:22:01Z http://repo.uum.edu.my/13375/ Corporate governance and disclosure in Nigeria: An empirical study Dembo, Abubakar M. Rasaratnam, Syamarlah HF5601 Accounting This paper outlines a sample case study of ‘best practice’ as per the Nigerian 2011 code which can be adapted as role ‘model’.Oando PLC, one of the top 30 companies, is identified as the company which had complied with the Nigerian corporate governance code, in reference to transparency and internal control with “Excellent” performance.Similar to European codes, the Nigerian corporate governance codes are voluntary and listed companies are expected to comply with.This study explores the standard and quality of CG practices disclosed by Oando PLC, over the period 2010-2012, using the Nigerian 2011 Code as a benchmark. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13375/1/22.pdf Dembo, Abubakar M. and Rasaratnam, Syamarlah (2014) Corporate governance and disclosure in Nigeria: An empirical study. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.064 doi:10.1016/j.sbspro.2014.11.064
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Dembo, Abubakar M.
Rasaratnam, Syamarlah
Corporate governance and disclosure in Nigeria: An empirical study
description This paper outlines a sample case study of ‘best practice’ as per the Nigerian 2011 code which can be adapted as role ‘model’.Oando PLC, one of the top 30 companies, is identified as the company which had complied with the Nigerian corporate governance code, in reference to transparency and internal control with “Excellent” performance.Similar to European codes, the Nigerian corporate governance codes are voluntary and listed companies are expected to comply with.This study explores the standard and quality of CG practices disclosed by Oando PLC, over the period 2010-2012, using the Nigerian 2011 Code as a benchmark.
format Conference or Workshop Item
author Dembo, Abubakar M.
Rasaratnam, Syamarlah
author_facet Dembo, Abubakar M.
Rasaratnam, Syamarlah
author_sort Dembo, Abubakar M.
title Corporate governance and disclosure in Nigeria: An empirical study
title_short Corporate governance and disclosure in Nigeria: An empirical study
title_full Corporate governance and disclosure in Nigeria: An empirical study
title_fullStr Corporate governance and disclosure in Nigeria: An empirical study
title_full_unstemmed Corporate governance and disclosure in Nigeria: An empirical study
title_sort corporate governance and disclosure in nigeria: an empirical study
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13375/1/22.pdf
http://repo.uum.edu.my/13375/
http://dx.doi.org/10.1016/j.sbspro.2014.11.064
_version_ 1644281165685719040
score 13.149126

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