Board Governance Mechanisms and Sustainability Disclosure: A Moderating Role of Intellectual Capital

The purpose of this paper is to investigate the extent and determinants of sustainability disclosure practice in Nigeria.The second objective is to examine if the effectiveness of intellectual capital moderates the relationship between board governance mechanisms and sustainability disclosure.In the...

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Main Authors: Baba, Bello Usman, Abdul Manaf, Kamarul Bahrain
格式: Article
语言:English
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在线阅读:http://repo.uum.edu.my/23651/1/AJMS%205%2010%202017%20163%20189.pdf
http://repo.uum.edu.my/23651/
http://www.ajms.co.in/sites/ajms2015/index.php/ajms/article/view/2806
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