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Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity

The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within cor...

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Main Author: Terkuma, Soomiyol Mike
Format: Thesis
Language:English
English
English
Published: 2020
Subjects:
GE Environmental Sciences
HD2709-2930.7 Corporations
Online Access:https://etd.uum.edu.my/9482/1/depositpermission_s901947.pdf
https://etd.uum.edu.my/9482/2/s901947_01.pdf
https://etd.uum.edu.my/9482/3/s901947_references.docx
https://etd.uum.edu.my/9482/
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spelling my.uum.etd.94822022-06-08T00:55:25Z https://etd.uum.edu.my/9482/ Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity Terkuma, Soomiyol Mike GE Environmental Sciences HD2709-2930.7 Corporations The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to empirically examine the extent of environmental disclosure and the relationship between ownership structure, board characteristics, and environmental disclosure. The study also examines the moderating effect of gender diversity on the relationship between board characteristics, ownership structure and environmental disclosure. The sample consists of 530 observations of non-financial firms listed on the Nigerian Stock Exchange (NSE) from 2012 to 2016. Descriptive statistics and panel data regression analysis are utilized in this study. The results of the descriptive statistics reveal that the extent of environmental disclosure in Nigeria is low as compared to developed and developing nations. For the board characteristics variables, board meeting and board shareholdings are found to be positively related to environmental disclosures, while for the ownership structure variables, block holder ownership is found to be negatively related to environmental disclosure. Further, gender diversity is found to moderate the relationship between board size, board meeting, audit committee independence, foreign ownership, and block holder ownership on the relationship with environmental disclosure. The results of this study add to the growing body of corporate environmental disclosure literature, particularly concerning the extent of environmental disclosure and the role of board characteristics and ownership structure in explaining these disclosures, within the context of an emerging economy. The findings provide valuable input for the organization, especially management, in their continuous effort to remain competitive and satisfy the desires of stakeholders. 2020 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9482/1/depositpermission_s901947.pdf text en https://etd.uum.edu.my/9482/2/s901947_01.pdf text en https://etd.uum.edu.my/9482/3/s901947_references.docx Terkuma, Soomiyol Mike (2020) Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic GE Environmental Sciences
HD2709-2930.7 Corporations
spellingShingle GE Environmental Sciences
HD2709-2930.7 Corporations
Terkuma, Soomiyol Mike
Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity
description The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to empirically examine the extent of environmental disclosure and the relationship between ownership structure, board characteristics, and environmental disclosure. The study also examines the moderating effect of gender diversity on the relationship between board characteristics, ownership structure and environmental disclosure. The sample consists of 530 observations of non-financial firms listed on the Nigerian Stock Exchange (NSE) from 2012 to 2016. Descriptive statistics and panel data regression analysis are utilized in this study. The results of the descriptive statistics reveal that the extent of environmental disclosure in Nigeria is low as compared to developed and developing nations. For the board characteristics variables, board meeting and board shareholdings are found to be positively related to environmental disclosures, while for the ownership structure variables, block holder ownership is found to be negatively related to environmental disclosure. Further, gender diversity is found to moderate the relationship between board size, board meeting, audit committee independence, foreign ownership, and block holder ownership on the relationship with environmental disclosure. The results of this study add to the growing body of corporate environmental disclosure literature, particularly concerning the extent of environmental disclosure and the role of board characteristics and ownership structure in explaining these disclosures, within the context of an emerging economy. The findings provide valuable input for the organization, especially management, in their continuous effort to remain competitive and satisfy the desires of stakeholders.
format Thesis
author Terkuma, Soomiyol Mike
author_facet Terkuma, Soomiyol Mike
author_sort Terkuma, Soomiyol Mike
title Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity
title_short Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity
title_full Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity
title_fullStr Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity
title_full_unstemmed Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity
title_sort board characteristics, ownership structure and environmental disclosures in nigeria: the moderating role of gender diversity
publishDate 2020
url https://etd.uum.edu.my/9482/1/depositpermission_s901947.pdf
https://etd.uum.edu.my/9482/2/s901947_01.pdf
https://etd.uum.edu.my/9482/3/s901947_references.docx
https://etd.uum.edu.my/9482/
_version_ 1735388999657193472
score 13.211869

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