BOARD MECHANISMS AND ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED OIL AND GAS FIRMS IN NIGERIA
Journal Title: Gusau Journal of Accounting and Finance - Year 2021, Vol 2, Issue 2
Abstract
This study investigates the impact of board mechanism on environmental disclosure quality in Nigeria. Content analysis was employed on annual reports of seven listed oil and gas companies on Nigerian Stock Exchange over an eight-year period (2012-2019). Panel corrected standard error (PCSE) regression analysis was used to examine the results. The findings indicate that board independence, board gender diversity and board expertise have a significant positive impact on environmental disclosure quality. However, board size and board nationality has an insignificant relationship with environmental disclosure quality. In conclusion, the findings support the study's general claim that effectiveness in board monitoring positively influences the quality of environmental information disclose to stakeholders. Based on the findings obtained in this study, we recommend that Governance codes regulators in Nigeria should emphasize or increase specific minimum characteristics for independence, gender diversity and expertise of the board member as they aid effective monitoring of the board and improves the credibility of information reported to the stakeholders.
Authors and Affiliations
Saheed Olanrewaju Issa, Nasiru Yunusa PhD, Aisha Mahmoud Hamman
Keywords
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