Corporate governance and disclosure in Nigeria: An empirical study

被引：2

作者：

Dembo, Abubakar M. ^{[1
]}

Rasaratnam, Syamarlah ^{[1
]}

机构：

[1] Univ Bedfordshire, Luton, Beds, England

来源：

INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES 2014, ICAS 2014 | 2014年 / 164卷

关键词：

Corporate governance; disclosure; section 34 of the 2011 sec code; Oando PLC; Nigeria;

D O I：

10.1016/j.sbspro.2014.11.064

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2014 The Authors. Published by Elsevier Ltd.

引用

页码：161 / 171

页数：11

共 50 条

[1] An Empirical Research on Corporate Governance and Information Disclosure Quality
Zhang Yuemei
Li Yanxi
[J]. 2008 4TH INTERNATIONAL CONFERENCE ON WIRELESS COMMUNICATIONS, NETWORKING AND MOBILE COMPUTING, VOLS 1-31, 2008, : 9672 - 9675
[2] Empirical Study of Corporate Governance's Impact on Internal Control Deficiency Disclosure
Peng Wen-qiang
Tao Ping
Tao Guang-jun
[J]. 2015 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING - 22ND ANNUAL CONFERENCE PROCEEDINGS, VOLS I AND II, 2015, : 716 - 722
[3] Corporate governance disclosure by Italian universities: an empirical analysis of the determinants
Raimo, Nicola
Vitolla, Filippo
Marrone, Arcangelo
Esposito, Paolo
[J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2024,
[4] Corporate Risk Disclosure and Corporate Governance
Lajili, Kaouthar
[J]. JOURNAL OF RISK AND FINANCIAL MANAGEMENT, 2009, 2 (01): : 94 - 117
[5] VOLUNTARY INFORMATION DISCLOSURE AND CORPORATE GOVERNANCE: THE EMPIRICAL EVIDENCE ON EARNINGS FORECASTS
Abe, Naohito
Chung, Yessica C. Y.
[J]. HITOTSUBASHI JOURNAL OF ECONOMICS, 2009, 50 (02) : 165 - 180
[6] Web-Based Corporate Governance Information Disclosure: An Empirical Investigation
Jiang, Yabing
Raghupathi, Viju
Raghupathi, Wullianallur
[J]. INFORMATION RESOURCES MANAGEMENT JOURNAL, 2009, 22 (02) : 50 - 68
[7] The Effect of Corporate Governance on the Board of Directors' Characteristics and Sustainability Disclosure: An Empirical Study from Thailand
Jaturat, Malee
Dampitakse, Kusuma
Kuntonbutr, Chanongkorn
[J]. JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2021, 8 (12): : 191 - 201
[8] D&O Insurance, Corporate Governance and Mandatory Disclosure: An Empirical Legal Study of Taiwan
Chen, Chun-Yuan
[J]. ASIAN JOURNAL OF LAW AND ECONOMICS, 2016, 7 (01) : 19 - 62
[9] Corporate Governance in Pakistan: An Empirical Study
Shamsi, Aamir Firoz
Bashir, Rizwana
Panhwar, Iqbal Ahmed
[J]. TRANSNATIONAL CORPORATIONS REVIEW, 2013, 5 (03) : 46 - 59
[10] Corporate Governance in Nigeria
Boniface Ahunwan
[J]. Journal of Business Ethics, 2002, 37 : 269 - 287

← 1 2 3 4 5 →