Record Details

Board characteristics and the quality of environmental reporting in Nigeria

The Journal of Accounting and Management

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Field Value
 
Title Board characteristics and the quality of environmental reporting in Nigeria
 
Creator OBA, Victor Chiedu; Doctoral candidate Nasarawa state University keffi Nigeria
FODIO, Musa Inuwa; University of Abuja
 
Subject Social Responsibility;Corporate Governance; Emissions
 
Description This study examines the relationship between board characteristics and quality of environmental reporting. An empirical analysis of time series cross sectional data from twenty one environmentally sensitive firms was conducted using logistic regression with the aid of SPSS Version 17.0. Content analysis of the annual reports for the years 2005-2009 was employed to ascertain firms that disclose quality environmental reports. The various board mechanisms except for gender mix were identified to have significant influences on environmental reporting. An inverse relationship was also identified between the board size and the dependent variable. The study provides useful insights to management and researchers on the practical implications of board dynamics on environmental concerns and recommends further research into other explanatory factors exogenous to the model used in this study.
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2012-11-26
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/1551
 
Source The Journal of Accounting and Management; Vol 2, No 2 (2012): JAM
 
Language en
 
Relation http://journals.univ-danubius.ro/index.php/jam/article/download/1551/8000
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.