Corporate governance and IFRS 7 disclosure in Nigerian banks: A triple model assessment

• Main Authors: Zango, Adamu Garba, Kamardin, Hasnah, Ishak, Rokiah
• Format: Conference or Workshop Item
• Language: English
• Published: 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/17602/1/473-ICAS2015%20473-481.pdf; http://repo.uum.edu.my/17602/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/150-corporate-governance-and-ifrs-7-disclosure-in-nigerian-banks-a-triple-model-assessment

This study employs three models, pooled OLS, fix effect with white cross-section standard error covariance and panel EGLS data with cross-section random effects to assess the impact of corporate governance and IFRS 7 financial instruments disclosure in the balance sheet of 14 listed banks on the Nig...