The role of corporate board characteristics on corporate environmental disclosure in Nigeria

• Main Authors: Yunusa, Nasiru, Mohamed, Rapiah
• Format: Conference or Workshop Item
• Language: English
• Published: 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/17555/1/078-ICAS2015%2078-84.pdf; http://repo.uum.edu.my/17555/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/99-the-role-of-corporate-board-characteristics-on-corporate-environmental-disclosure-in-nigeria

The main objective of this study is to propose the hypothesis that will examine the link between board characteristics and corporate environmental disclosures of listed companies in Nigeria using data from the annual reports of all listed companies during 2014 annual report.The study will employ ordinary least square regression to test the hypothesis of the study.The findings of this study will contribute to the CED literature and overcome the low level of CED studies in Nigeria and Africa at large.The study will also contribute the Ministry of Environment as well as all stakeholders in Nigeria including regulatory bodies such as Securities and Exchange Commission.