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Journal articles on the topic 'Nigerian corporate governance code'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

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1

Ojogbo, S. E., and T. C. Nwano. "Corporate Governance Code and Corporate Governance Implications for Business: A Critique of Nigeria’s 2016 and 2018 Codes." Recht in Afrika 22, no. 1 (2019): 77–96. http://dx.doi.org/10.5771/2363-6270-2019-1-77.

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Corporate governance is the system by which companies are directed and controlled. Board of directors are responsible for the governance of a Nigerian company. However, the shareholders of a Nigeria company have power of oversight over the board. This power is exercised by a majority of shareholders. It is this separation of ownership and control that makes good corporate governance imperative to protect shareholders against corporate board misbehaviour, as well as to protect minority shareholders against the opportunism of corporate insiders (board of directors and majority shareholders). Eve

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Herbert, Wilson, and ThankGod C. Agwor. "Corporate governance disclosure and corporate performance of Nigerian banks." Journal of Research in Emerging Markets 3, no. 3 (2021): 14–36. http://dx.doi.org/10.30585/jrems.v3i3.674.

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Corporate disclosure is a key mechanism of corporate governance. This study examined the effect of corporate governance disclosure (CGD) on the financial performance of commercial banks listed on the Nigeria Stock Exchange. Based on the provisions of the Code of Corporate Governance for Public Companies in Nigeria, 2011 and the Code of Corporate Governance for Banks and Discount Houses 2014, the study developed a disclosure checklist and employed content analysis technique to extract corporate governance (CG) from 78 annual reports of 13 Nigerian commercial banks from 2011 to 2016. The study t

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Fijabi, Lateef Kolawole. "AN EVALUATION OF CORPORATE GOVERNANCE CODE AND SMALL AND MEDIUM ENTERPRISES IN NIGERIA." Caleb International Journal of Development Studies 05, no. 02 (2022): 49–75. http://dx.doi.org/10.26772/cijds-2022-05-02-03.

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The paper evaluated Nigerian corporate governance code to identify the need for an adoption of a separate corporate governance code for SMEs as identified in Dubai and United Kingdom. Corporate governance code essentially is set out help corporate organizations in addressing ownership and control to ensure sustainability of their system into foreseeable future. This code requires a special attention for business continuity among SMEs in Nigeria. The study adopted secondary data approach by reviewing the corporate governance for Nigeria, corporate governance code for SMEs in Dubai and some othe

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Fijabi, Lateef. "Corporate governance and auditors’ expectation." Caleb International Journal of Development Studies 3, no. 2 (2020): 166–93. http://dx.doi.org/10.26772/cijds-2020-03-02-010.

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This study investigated the impact of Code of Corporate governance on the auditor’s expectation gap, following the implementation of the Nigerian corporate governance code. The study outcomes were based on the literature review, the analysis of the qualitative data and discussions of generated themes. The results revealed that adopting effective corporate governance (accountability) system positively contributes in narrowing the audit expectation gap due to the increasing interest in the role of accountability in fighting corruption in Nigeria. The Study recommends; the need for continued sens

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Agamah, Michael. "The Evolution of Corporate Governance in Nigeria: 1886–2018." European Journal of Business and Management Research 9, no. 5 (2024): 185–93. http://dx.doi.org/10.24018/ejbmr.2024.9.5.2471.

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This study aims to document the beginnings of corporate governance in Nigeria, from the earliest discernible attempts to hold companies accountable for their activities up to the emergence of codes that seek to formalize the principles that guide the conduct of agents who run companies on behalf of the owners and other stakeholders. Using the historical approach, the study describes and interprets past events within the business space in the territories that eventually became known as Nigeria. It is argued that the embryonic stages of sound corporate management in Nigeria are traceable to 1886

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Bello, Lawal. "Re: duplication of corporate governance codes and the dilemma of firms with dual regulatory jurisdictions." Corporate Governance 16, no. 3 (2016): 476–89. http://dx.doi.org/10.1108/cg-08-2015-0115.

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Purpose This paper aims to examine the evolution of corporate governance in Nigeria and how the duplication of code of corporate best practices is impacting compliance with the key recommendations of these guidelines. The issues of corporate governance and reforms especially those related to the development and implementation of code of corporate best practices have been a subject of academic discuss over the years with more research emphasis placed on developed economies. This paper intends to add the sub-Sahara Africa and the emerging economic perspective to this vibrant stream of research.

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Dembo, Abubakar M. "Corporate Governance Disclosure: The Evidence from Nigeria." Indian-Pacific Journal of Accounting and Finance 2, no. 4 (2018): 16–25. http://dx.doi.org/10.52962/ipjaf.2018.2.4.52.

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This study centres on the investigation of the level of compliance with the Nigerian Corporate Governance Code's recommendations by the six selected oil companies from 2004 to 2012. Two stages of compliance level with the Corporate Governance Disclosure Index (CGDI) were developed from 43 specific corporate governance issues based on the Nigerian Code's provisions and analysed. Firstly, the study demonstrates the degree of compliance with the CGDI for the selected companies over the survey period (2004-2012). This allows the testing of the continuous progress of the level of conformity with th

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Amujo–Akomolafe, Monica. "Legal Framework for Corporate Governance in Nigeria: An Appraisal of the 2018 Code of Corporate Governance." ABUAD Private and Business Law Journal 2, no. 1 (2018): 41–65. http://dx.doi.org/10.53982/apblj.2018.0201.03-j.

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Corporate Governance deals with the decision-making structures of corporations and organizations and establishes a relationship between shareholders’ interests such as investors and owners of the issued shares of the corporation and other stakeholders’ interests such as employees, customers, suppliers, individuals where the corporation interacts, etc. Great corporate governance is necessary for setting standards required by corporations to establish a distinctive business environment. Over the years there has been no uniform code on corporate governance of general application to regulate and m

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Azani, Achuzia Somuawine, Mei Yu, and Osita Chukwulobelu. "Corporate governance compliance and its effectiveness in the Nigerian banking industry." Corporate Ownership and Control 10, no. 3 (2013): 63–75. http://dx.doi.org/10.22495/cocv10i3art6.

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This paper examines the extent of compliance to the Central Bank of Nigeria (CBN) 2006 Corporate Governance Code by 24 Nigerian commercial banks and reveals a compliance level of 76.6%. The major non-compliance areas include non-constitution of a board committee consisting of non-executive directors, that regulates the compensation for executive directors, and the non-inclusion of independent directors on the main boards of many banks. Furthermore, the analysis shows that the benefits resulting from the changes for compliance outweigh the additional layers of supervisory checks and bureaucrati

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Adamu Saleh, Ibrahim, Bashari Hadiza, and Mohammed Rabiu Mohammed. "EMPIRICAL EVALUATION OF THE IMPACT BOARD COMPOSITION AND SIZE ON GOING CONCERN: EVIDENCE FROM NIGERIAN PETROLEUM MARKETING COMPANIES." GOMBE JOURNAL OF ADMINISTRATION AND MANAGEMENT (GJAM) 3, no. 1 (2020): 180–95. https://doi.org/10.64290/gjam.v3i1.1045.

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Corporate Governance (CG) is generating a lot of concern among academicians, practitioners, law-makers and companies stakeholders due to the fact that it has to do with a system through which businesses are directed and controlled. Where companies are effectively and efficiently governed the chances of bankruptcy is assumed to be minimal i.e. going concern (GC) of companies. However, the financial scandals of early part of the twenty first century which resulted in the collapse of high-profile companies in the developed countries and some companies in Nigeria question the significance of corpo

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Shaba, Yakubu, and Sa’idu Idris. "Corporate Governance in Nigeria: Evolution, Regulatory Frameworks and Challenges." Asian Journal of Economics, Business and Accounting 24, no. 10 (2024): 356–67. http://dx.doi.org/10.9734/ajeba/2024/v24i101533.

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Aims: Undoubtedly, good corporate governance is critical for economic growth and development. In Nigeria, corporate governance has undergone a considerable revolution, driven by regulatory reforms, global standards as well as the need to strengthen corporate institutions. This review explored the evolution of corporate governance practices in Nigeria and the operating environment of the Nigerian Stock Exchange highlighting the milestones, regulatory frameworks and key challenges inhibiting the corporate sector. The review emphasized the roles of the regulatory agencies including the Securities

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Okike, Elewechi, and Emmanuel Adegbite. "The code of corporate governance in Nigeria: Efficiency gains or social legitimation?" Corporate Ownership and Control 9, no. 3 (2012): 262–75. http://dx.doi.org/10.22495/cocv9i3c2art4.

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This paper is the first study which examines the rationale behind the adoption of corporate governance codes, the requirements of the codes and their operationalisation, and the effectiveness of the codes in addressing corporate governance abuses in the turbulent and endemically corrupt environment of sub Saharan Africa (Nigeria). It examines the extent to which the adopted Codes of Corporate Governance is as a result of international pressures or internally driven by the need for effective accountability to the shareholders, in a way which addresses the peculiar problems of corporate governan

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David Olanrewaju Olutimehin, Onyeka Chrisanctus Ofodile, Chinonye Esther Ugochukwu, and Ekene Ezinwa Nwankwo. "Corporate governance and stakeholder engagement in Nigerian enterprises: A review of current practices and future directions." World Journal of Advanced Research and Reviews 21, no. 3 (2024): 736–42. http://dx.doi.org/10.30574/wjarr.2024.21.3.0737.

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This paper provides an in-depth analysis of corporate governance and stakeholder engagement practices within Nigerian enterprises, highlighting current trends and proposing future directions for improvement. In Nigeria, as in many emerging economies, effective corporate governance and stakeholder engagement are critical for sustainable business success, investor confidence, and overall economic development. The review begins by outlining the regulatory framework governing corporate governance in Nigeria, emphasizing the role of legislation, regulatory bodies, and corporate governance codes in

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David, Olanrewaju Olutimehin, Chrisanctus Ofodile Onyeka, Esther Ugochukwu Chinonye, and Ezinwa Nwankwo Ekene. "Corporate governance and stakeholder engagement in Nigerian enterprises: A review of current practices and future directions." World Journal of Advanced Research and Reviews 21, no. 3 (2024): 736–42. https://doi.org/10.5281/zenodo.14060572.

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This paper provides an in-depth analysis of corporate governance and stakeholder engagement practices within Nigerian enterprises, highlighting current trends and proposing future directions for improvement. In Nigeria, as in many emerging economies, effective corporate governance and stakeholder engagement are critical for sustainable business success, investor confidence, and overall economic development. The review begins by outlining the regulatory framework governing corporate governance in Nigeria, emphasizing the role of legislation, regulatory bodies, and corporate governance codes in

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Araniyar C., Isukul, and Chizea John J. "An Evaluation of Corporate Governance Disclosure in Ghanaian and Nigerian Banks." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 3, no. 1 (2017): 51–71. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.31.2003.

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Corporate governance disclosure has become the buzz word for countries in developing economies, with the spate of corporate governance failures and the need to prevent a continuation of this trend. There has been the call for developing countries to enhance and improve on corporate governance disclosure practices. This study examines corporate governance disclosure in Ghanaian and Nigerian Banks using the un-weighted disclosure index technique. This research analyses corporate governance disclosure practices in the annual reports of 10 listed banks in Ghanaian and Nigerian banks in the year 20

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Adewuyi, Adeolu O., and Afolabi E. Olowookere. "Corporate governance and performance of Nigerian listed firms: Further evidence." Corporate Ownership and Control 6, no. 2 (2008): 354–71. http://dx.doi.org/10.22495/cocv6i2c3p3.

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This work, in an agency framework, adds to the few literatures on Nigeria by examining the impact of corporate governance on firm financial performance. Using a sample of 64 listed non-financial firms for the period 2002 to 2006, the study is able to capture the impact of the New Code of Corporate Governance released in 2003 on previous findings. Introductory investigations on the Nigerian capital market operations and regulations depict low, but improving, states. Empirically, Panel regression estimates show that board size, audit committee independence and ownership concentration aid perform

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Obasi, Rosemary O. "Corporate Governance Research Opportunities in Nigeria: A National Development Issue." International Letters of Social and Humanistic Sciences 87 (May 2019): 13–22. http://dx.doi.org/10.18052/www.scipress.com/ilshs.87.13.

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This paper presents a number of research opportunities in corporate governance in Nigeria. Corporate governance has come along with changes in Nigeria regulatory framework for financial reporting and corporate governance code during the recent years. The researcher identified some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include audit firm governance, corporate level of compliance on corporate governance; Public sector code of governance; adoption of Not-for-profit governance code by such organisation

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Onajite Alexandra AKPOVETA, Dr. Sunny, I. AGBO, and Ass. Prof. Mary JOSIAH. "CORPORATE GOVERNANCE CODES AND INTELLECTUAL CAPITAL DISCLOSURE (ICD) OF LISTED BANKS IN NIGERIA." Finance & Accounting Research Journal 5, no. 9 (2023): 236–50. http://dx.doi.org/10.51594/farj.v5i9.557.

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Since the corporate global scandal of early 2000 underscore the need for firms all over the world to re-examine their Corporate Governance-COG codes and conducts. This increased scholarly debate spurred the need to examine the contribution of corporate governance codes to Intellectual Capital Disclosure-ICD. The content analysis approach was used to generate data used for the panel regression (random effect model). The study adopted the panel regression (random effect model) confirmed that, Accountability (ACT), Leadership Effectiveness (LEF), Remuneration Packages (REP), and Shareholder’s Rel

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Ujunwa, Augustine. "Rethinking corporate governance in Nigeria." Corporate Ownership and Control 9, no. 1 (2011): 514–23. http://dx.doi.org/10.22495/cocv9i1c5art3.

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Corporate governance is generally seen as a critical determinant of corporation’s growth and development, most especially for low income countries. Corporate governance laws have evolved in developed economies often in response to corporate failures or systemic crises. The recent focus on corporate governance has accentuated due to corporate failure in different parts of the world. Most countries developed corporate governance codes that address their institutional specifics. However, corporate laws in Nigeria draw extensive inspiration from British laws maybe, because of the colonial legacy.

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Esan, Oluwatosin Mary, Obiamaka Nwobu, Ibukunoluwa T. Adeyanju, and Jesutofunmi O. Adeyemi. "Firm Value Response to Internal and External Corporate Governance in the Nigerian Stock Market." Asian Economic and Financial Review 12, no. 4 (2022): 227–43. http://dx.doi.org/10.55493/5002.v12i4.4465.

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The slow pace of firm valuation and the rising occurrences of fraud have been attributed in part to corporate governance. This research aims to educate the companies and their management who are capable of reversing the current pace to a much better pace. This study also aims to ascertain the firm value response to internal and external corporate governance using evidence from the Nigerian stock market, which covers the period from 2012 to 2019. To determine the response of firm value to the internal and external corporate governance mechanisms, two indexes were determined using the Principal

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Akinyomi, Oladele John, and OLUTOYE Ebenezer Adedayo. "Corporate Governance and Profitability of Nigerian Banks." Asian Journal of Finance & Accounting 7, no. 1 (2015): 172. http://dx.doi.org/10.5296/ajfa.v7i1.6543.

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<p>The Nigerian banking environment is a vibrant and challenging financial environment and is endemic with systemic governance problems, capacity constraints and defaulting in compliance and implementation of laws which has inhibited economic growth. Therefore the current investigation focuses on association between organizational governance and profitability of deposits money banks in Nigeria. Three indicators of corporate governance mechanism (board composition, board size and directors’ interests) were incorporated in the study. Relevant information was extracted from audited financia

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ALIYUA, YUSUF, MOHAMMED, DZUGWAHI HARUNA, and ADIGIZEY JOHN DOLLAY. "CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA." International Journal of Social Sciences and Management Review 05, no. 04 (2022): 88–104. http://dx.doi.org/10.37602/ijssmr.2022.5408.

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The effect of corporate governance (CG) on the financial performance of publicly traded Nigerian insurance companies was researched to learn more about that financial performance. An expo-facto research design was employed. The study's population and sample were the twenty-four (24) publicly traded Nigerian insurance companies as of 31st December 2021. Panel data from the financial statements of insurance companies for the years 2012 to 2021 was gathered, and panel corrected standard error regression was used to analyze the data. The findings revealed that corporate Governance elements have a

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Ofo, Nat. "Securities and Exchange Commission of Nigeria's Draft Revised Code of Corporate Governance: An Appraisal." Journal of African Law 55, no. 2 (2011): 280–99. http://dx.doi.org/10.1017/s0021855311000143.

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AbstractIn furtherance of its role to entrench good corporate governance practice in Nigeria, the Securities and Exchange Commission of Nigeria published a draft revised Code of Corporate Governance. It is intended that this revised code will replace the country's current corporate governance code which came into force in 2003. This article sets out a thorough examination of the draft code with a view to appraising whether the final version of the code will be well-suited to meet its desired goals. Consequently, some of its provisions have been critically reviewed while others have been acclai

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Gwaison, Panan Danladi, and Livinus Nkuri Maimako. "Effects of Corporate Governance on Financial Performance of Commercial Banks in Nigeria." International Journal of Finance Research 2, no. 1 (2021): 13–23. http://dx.doi.org/10.47747/ijfr.v2i1.244.

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In most developing countries, several cases of collapses or failure in the banking sector were witnessed. Nigeria had witnessed several cases and collapsed in the banking sector. This study investigated the effects of corporate governance on the financial performance of commercial banks in Nigeria. The study used the survey research design. A secondary source of data was used for this research. The data were collected from financial statements of the five (5) commercial banks selected from the Nigerian Stock Exchange listing for fourteen financial years (2003 – 2017). The study utilized the pa

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Kwaghkule, Philip, Beauty E. Jackson-Akhigbe, and Rachael E. Abusomwan. "Auditor Rotation and Financial Reporting: A Moderating Role of Corporate Governance in Nigeria." Archives of Business Research 13, no. 02 (2025): 01–14. https://doi.org/10.14738/abr.1302.18265.

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The purpose of this research paper was to examine the moderating effect of corporate governance on the relationship between auditor change and financial reporting in Nigeria. The study sample six (6) listed health and pharmaceutical Companies in the Nigerian Exchange Group (NGX) for the period of 2012 to 2023. The data were analysed using descriptive statistics, correlation analysis and least square regression technique. The results shows that auditor rotation exerted a positive and insignificant effect on financial reporting, audit fees exerted a negative and significant effect on financial r

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Obembe, Olufemi Bodunde, and Rosemary Olufunmilayo Soetan. "Competition, corporate governance and corporate performance." African Journal of Economic and Management Studies 6, no. 3 (2015): 251–71. http://dx.doi.org/10.1108/ajems-02-2012-0007.

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Purpose – The purpose of this paper is to examine the nature of interactive effect of competition and corporate governance on productivity growth of firms in Nigeria. Studies that have considered this issue were mainly from developed countries possessing strong institutions as against those of developing countries like Nigeria. Moreover, studies from Nigeria have focused exclusively on corporate governance and firm performance. The interaction effect of competition on corporate governance is yet to be addressed in the context of Nigeria. Design/methodology/approach – The study adopts the dynam

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Dabari, Ishaya John, Sini Fave Kwaji, and Mohamad Zulkurnai Ghazali. "Aligning Corporate Governance with Enterprise Risk Management Adoption in the Nigerian Deposit Money Banks." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (2017): 4–14. http://dx.doi.org/10.52962/ipjaf.2017.1.2.9.

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The alarming rate of corporate failures as seen universally has necessitated this study apparently; the failures have known no boundary as it cuts across both the very big organizations and the very small corporate entities especially financial industries. The objective of this study is to align corporate governance (CG) with Enterprise Risk Management (ERM) adoption in the Nigeria Deposit Money banks (DMBs). The study adopted cross-sectional research design, survey method and questionnaire technique to collect data in 21 Nigerian DMBs. A total of 722 questionnaires were distributed, out of wh

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Segun, Olorunlero Solomon. "Corporate Governance and Financial Performance of Listed Firms in Nigeria." IIARD International Journal of Economics and Business Management 9, no. 6 (2024): 12–29. http://dx.doi.org/10.56201/ijebm.v9.no6.2023.pg12.29.

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The objective of this study was to investigate the impact of corporate governance practices on the financial performance of listed companies in Nigeria. The study encompassed three industries: manufacturing, finance, and oil and gas, spanning the years 2010 to 2020. Employing a content analysis approach, data were collected from corporate websites and the Securities and Exchange Commission website. A total of 33 businesses were selected for the study. The study's analysis revealed that a majority of the corporations disclosed the majority of their corporate governance policies. Notably, the ba

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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector." Risk Governance & Control: Financial Markets & Institutions 4, no. 3, Continued – 1 (2015): 84–90. https://doi.org/10.5281/zenodo.31018.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business & Management, Business & Economics <strong>Article Type:</strong>  Research Paper <strong>JEL Code</strong>:  M410, M420

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GODWIN, OHIOKHA, and UWADIAH JOHN OROBOH. "OWNERSHIP STRUCTURE AND THE LEVEL OF QUALITATIVE DISCLOSURES OF QUALITATIVE INFORMATION BY QUOTED NON-FINANCIAL COMPANIES IN NIGERIA." ANAN Journal of Accounting 13, no. 1 (2024): 1–27. http://dx.doi.org/10.70518/ajoa.v13i1.01.

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This study examined the influence of various ownership structures on the disclosure of qualitative information by non-financial firms that are publicly traded on the Nigerian Stock Exchange. The study obtained data from 22 organizations spanning the period from 2012 to 2021, utilizing secondary data extracted from their audited annual reports. The study employed regression analysis to examine the data and discovered that foreign ownership had a significant and positive effect on the disclosure of qualitative information. Nevertheless, the level of ownership concentration, institutional ownersh

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Fasanmi, Oluwatobi Oluwakayode, Igbekoyi Olusola Esther, and Lanre-Jimoh Bejide Oluwatoyin. "Corporate Governance and Corporate Social Responsibility Practices in Listed Deposit Money Banks in Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 7 (2024): 51–72. http://dx.doi.org/10.9734/ajeba/2024/v24i71391.

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The increasing emphasis on Corporate Social Responsibility and its potential impact on stakeholder’s satisfaction and financial performance have driven the need for this research. This study examined the relationship between corporate governance and corporate social responsibility (csr) practices among listed deposit money banks in Nigeria. Ex-post facto research design was employed. The population of the study comprised of the 15 deposit money banks in Nigeria listed on the Nigerian Exchange Group (NGX) as at 31st December,2022, which formed the sample size using census sampling method. Data

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Obamiro, J. K. (PhD) Tijani A. A. (PhD) Ojo Christopher Olubunmi. "Corporate Governance Practices and Organizational Effectiveness." International Journal of Arts and Social Science 2, no. 6 (2023): 30–39. https://doi.org/10.5281/zenodo.7714838.

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This study was designed to examine the relationship between corporate governance and organizational effectiveness. Some companies had ethical issues hence the need to identify factors that affect implementations of good corporate governance among insurance companies in Nigeria. Questionnaire was used to collect data from the head offices of seven insurance companies that were selected through simple random sampling technique, out of the fifty seven insurance companies registered by National Insurance Commission (NAICOM), Nigeria. The population of the study was 258 element, Taro Yamane techniq

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Demaki, G. "Prepotency of Nigerian Securities and Exchange Commission Code of Corporate Governance among Public Companies." Journal of Economics, Management and Trade 18, no. 1 (2017): 1–10. http://dx.doi.org/10.9734/jemt/2017/31522.

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Shittu, Isah, Ayoib Che Ahmad, and Zuaini Ishak. "Female directorship, director compensation, managerial shareholding, and price-earnings multiple of Nigerian firms." Problems and Perspectives in Management 14, no. 2 (2016): 56–66. http://dx.doi.org/10.21511/ppm.14(2).2016.06.

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The failure of business entities across the globe has continued to draw the attention of stakeholders of those entities. Due to these problems, different countries issued corporate governance regulations to avoid the repeat of the past. Part of the aims of these CG guides is to increase firm value. In Nigeria, similar guidelines issued for firms are referred to as codes of CG. However, arguments exist between stakeholders on whether those corporate governance mechanisms increase the value of shareholders. Some investment analysts suggest the consideration of governance mechanism before investm

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Bello, Mohammed Sabo, Ridzwana Mohd Said, Jalila Johari, and Fakarudin Kamarudin. "Moderating Role of Corruption Control on firm level determinants of Corporate Sustainability Disclosure Compliance in Nigeria." Asia Proceedings of Social Sciences 6, no. 2 (2020): 178–82. http://dx.doi.org/10.31580/apss.v6i2.1335.

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This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel dataset of 118 companies listed in the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first

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Abdulmalik, Salau O., and Ayoib Che Ahmad. "The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors." European Financial and Accounting Journal 10, no. 4 (2015): 45–65. http://dx.doi.org/10.18267/j.efaj.149.

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Chukwujioke Agbim, Kenneth. "Effect of Ethical Leadership on Corporate Governance, Performance and Social Responsibility: A Study of Selected Deposit Money Banks in Benue State, Nigeria." International Journal of Community Development and Management Studies 2 (2018): 019–35. http://dx.doi.org/10.31355/20.

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NOTE: THIS ARTICLE WAS PUBLISHED WITH THE INFORMING SCIENCE INSTITUTE. Aim/Purpose............................................................................................................................................................................. This study seeks to examine the effect of ethical leadership on corporate governance, corporate performance and corporate social responsibility in selected Nigerian deposit money banks. Background....................................................................................................................................................

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Ramalho, Anna. "The distinctive stance of the King Reports on corporate governance from a global perspective." Journal of Global Responsibility 11, no. 2 (2019): 173–85. http://dx.doi.org/10.1108/jgr-10-2019-0094.

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Purpose The purpose of this paper is to provide a perspective on the distinctive stance of the King Report on Corporate Governance in South Africa, 2016 (King IV) in relation to a number of other codes of corporate governance issued globally. Design/methodology/approach The paper presents a comparative analysis between King IV and the codes of governance that apply in a select number of the jurisdictions, namely, Australia, Brazil, Malaysia, Nigeria and the UK. The selection of jurisdictions was done with the view of having a sample that is representative of the major global regions. Preferenc

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Mohammed, Ahmed, Mohammed Umar Danladi, and Ahmed Balarabe Musa. "Relationship between Gender Diversity and Board Size on Corporate Performance of Listed Insurance Firms in Nigeria." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 3, no. 1 (2023): 14. http://dx.doi.org/10.57233/gujeds.v3i1.9.

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The heterogeneity of the board is a sensitive issue because theories emphasized on how important it is to have female directors. Therefore, this study examined the female on board and board size on the corporate performance of listed insurance firms in Nigeria. uses a sample of 25 insurance firms for the years 2011 through 2021. The MachameRatios Database and the annual reports of the sampled companies from the Nigerian Stock Exchange provided the study's data, which were then analyzed using ordinary least square regression. The study discovered that the financial success of businesses is infl

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Makinde, Adesewa, Veronica Ekundayo, and Adekumbi Imosemi. "Corporate Governance in Selected Not-For-Profit Organisations in Nigeria: A Review." Social Science and Law Journal of Policy Review and Development Strategies 11, no. 1 (2025): 279–89. https://doi.org/10.48028/iiprds/ssljprds.v11.i1.20.

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Over the years, Not-For-Profit Organisations (NFPOs) in Nigeria have been actively involved in a variety of humanitarian endeavours in various sectors; health, education, research, sports and social welfare. Foundations and other non-profit organizations are the main way that philanthropists and other well-meaning people and organizations donate their funds to address social issues like reducing poverty, offering free healthcare and education, empowering women and youth and preventing drug abuse. Regarding the corporate governance guidelines that NFPOs ought to adhere to, there is a sense of v

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Onmonya, Lucky, Kolawole Ebire, and Kehinde Lawal. "Corporate governance and financial performance of oil and gas firms: The Nigerian experience." Asian Business Research Journal 9 (April 8, 2024): 1–6. http://dx.doi.org/10.55220/25766759.148.

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As a result of corporate scandals, governments and corporations around the world enacted a slew of laws and recommendations known as best practices codes. As a result, this study examines the effect of corporate governance on the financial performance of listed Nigerian oil and gas firms from 2012 to 2022. The sample size for the study was set at nine firms. Corporate governance was measured by board size, composition, independence, and audit committee size, while financial performance was measured by Return on Asset (ROA) and Return on Equity (ROE). The hypotheses were tested using fixed effe

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Mahmud, Kakanda Mohammed, Basariah Salim, and Sitraselvi Chandren. "Corporate governance reform and risk management disclosures: evidence from Nigeria." Business and Economic Horizons 13, no. 3 (2017): 357–67. https://doi.org/10.15208/beh.2017.26.

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The purpose of this study is to examine the disclosure intensity of risk management practices of listed financial service firms in Nigeria after the Corporate Governance (CG) reform in the year 2011. In the quest to achieve the objective of this study, content analysis of the annual reports of 45 sampled firms spanning from the year 2012 to 2015 was carried out. The study finds that there is a significant disclosure of risk management practices of the sampled firms, especially in relation to their risk management committee structure and its responsibility, risk management policies, audit commi

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Eghe-Ikhurhe, Grace Osariemen, and Mandella Osei Bonsu-Assibey. "The Effects of Blockchain Technology on Corporate Governance: Evidence from Emerging Economy." Management Dynamics in the Knowledge Economy 10, no. 3 (2022): 239–50. http://dx.doi.org/10.2478/mdke-2022-0016.

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Abstract Modern developments in digitization have completely changed business structures and operating procedures. The core structure of a database can be built using the distributed technology known as blockchain, which combines data blocks and hash chains. Blockchain has been recommended by academics as one of the foundational elements of corporate governance. Though previous studies examined the impact of blockchain on firm numerous extents, few study has investigated the impact of blockchain technology on corporate governance. We examined the effects of blockchain technology on corporate g

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Quadri, Yusuf Olamilekan, Ifedolapo Oluwasolape Omotosho, Daud Omotosho Saheed, and Babatunde Abdullah Adio. "Board Characteristics, Asset Quality and Financial Performance of Deposit Money Bank." Copernican Journal of Finance & Accounting 12, no. 3 (2024): 65–78. http://dx.doi.org/10.12775/cjfa.2023.016.

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This study evaluates how the board composition and asset quality of Nigerian deposit money banks affected their financial performance. The study used a sample size of 20 out of 33 deposit money banks and an ex-post facto research design. Panel least square regression techniques were then used to assess the secondary data gathered from the audited financial records of the participating deposit financial institutions for the years 2014 to 2021. The study found that while asset quality has a negative impact on the performance of Nigerian banks, the size of the board and the makeup of the credit c

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Daniel, Izuchukwu CHUDE, and Patricia CHUDE Nkiru. "International Financial Reporting Standards [IFRS] and Corporate Governance: A Survey of Nigerian Deposit Money Banks [DMBs]." Account and Financial Management Journal 08, no. 01 (2023): 3031–50. https://doi.org/10.5281/zenodo.7536151.

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Abstract The study examined the effect of the International Financial Reporting Standards [IFRS] implementation on the corporate governance of Nigerian banks. The specific objectives of the study were to examine the effect of IFRS implementation in promoting corporate accountability by banks; the effect of IFRS implementation in strengthening the financial regulatory framework of banks and the effect of IFRS implementation in enhancing corporate disclosure of banks. The study adopts the descriptive survey research design. The sample comprised 144 respondents in banks in the chosen geographical

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Osemeke, Louis. "Directors, auditors and secretaries roles and corporate governance system: Identity theory perspective." Corporate Ownership and Control 12, no. 1 (2014): 543–56. http://dx.doi.org/10.22495/cocv12i1c6p2.

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The interest in researching corporate governance in the broader context continues unabated. The research in this area continues to be dominated by test of agency theory in advanced capitalist economies. Few researches are seen in developing countries like Nigeria. Though there have been calls for new theories to be tested in the field of corporate governance, only few have been tested, predominantly stakeholder and resource dependence theories (Barkema and Gomez-Mejia, 1998). This paper departs from previous literature in two ways. First, it tests the identity theory. Second, it uses the case

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Adewole, Ezekiel Aremu, and James Sunday Kahinde. "A Comparative Analysis of Corporate Governance Attributes and Audit Quality." International Journal of Research and Innovation in Social Science VII, no. X (2023): 909–18. http://dx.doi.org/10.47772/ijriss.2023.701071.

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The objective of this study is to investigate the results of relationship between corporate governance attributes and audit quality with empirical evidence from the consumer goods and financial services sectors. Board diligence and independence were the two board attributes used against audit quality to establish the relationships. Based on the use of historical data for the study, an ex-post facto research design was adopted. Thirty-four (34) firms quoted on the Nigerian Stocks Exchange were used for the study. For our hypotheses testing, descriptive and Logistic Regression statistics were ap

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Kakanda, Mohammed Mahmud, Basariah Salim, and Sitraselvi Chandren. "Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from Deposit Money Banks (DMBs) in Nigeria." Business and Economic Horizons 13, no. 4 (2017): 506–21. https://doi.org/10.15208/beh.2017.35.

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This study examines the relationship between board characteristics, risk management disclosure and performance of Deposit Money Banks (DMBs) in Nigeria. Data were obtained from the annual accounts and reports of the 15 DMBs listed on the Nigerian Stock Exchange (NSE) covering 2012 to 2016. For the purpose of testing the relationship between the dependent variable (return on asset [ROA]) and the explanatory variables in this study, Random Effect (RE) regression model was employed. The study finds that board size, board composition, and risk management disclosure have a significant positive effe

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Daniel, N.D., and J.J McConnell. "CORPORATE BOARD DIVERSITY AND ITS ROLE IN ELEVATING FINANCIAL PERFORMANCE: EVIDENCE FROM THE NIGERIAN INSURANCE INDUSTRY." Interdisciplinary Journal of Linguistics, Marketing and Communication 10, no. 3 (2023): 67–85. https://doi.org/10.5281/zenodo.8234457.

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This paper delves into the realm of demographic diversity within corporate boards, specifically focusing on the dimensions of gender diversity and board nationality. Demographic diversity encompasses a range of attributes including gender, nationality, ethnicity, interlocks, and political connections of board directors. Gender diversity, characterized by the proportional representation of women on corporate boards, has emerged as a pivotal area of interest for researchers and policymakers worldwide. The presence of women directors varies across countries and continents, prompting a growing int

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Daniella Tamaradiepreye AJUBE and Edirin JEROH. "DETERMINANTS OF TAX AGGRESSIVENESS AMONG NON-FINANCIAL LISTED FIRMS IN NIGERIA." International Journal of Applied Research in Social Sciences 5, no. 7 (2023): 207–20. http://dx.doi.org/10.51594/ijarss.v5i7.566.

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The study investigated the determinants of tax aggressiveness among Nigerian listed non-financial firms using inferential and descriptive statistics. Ex-post facto research design was used based on the researchers’ choice of relying on secondary data of listed non-financial enterprises in order to meet the study's general and specific objectives. For this study, 10 years company-specific data were collected from MachameRatios Positive Accounting Database covering 2011 to 2020. Analysis was done using the regression method along with relevant diagnostic tests. According to the results of the hy

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