Audit committee independence, abnormal directors compensation, corporate governance disclosure and price to earnings multiple of Nigerian firms

Shittu, Isah; Ahmad, Ayoib Che; Ishak, Zuaini

doi:10.1504/jgba.2018.10015796

Cited by 3 publications

(1 citation statement)

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“…similarly, Okafor (2009) test the effect of corporate governance on environmental disclosure for listed non-financial firms, the findings discovered audit committee independence, having a Big-4 auditor have an insignificant effect on environmental disclosure. Contrarily, Shittu et al (2018) examine the influence of audit committee independence, abnormal directors' compensation and information disclosure on firm performance measured as price to earnings ratio. They analyze 100 listed firms and find that audit committee independence has a significant positive impact on firm performance, measured as price to earnings ratio.…”

Section: Audit Committeementioning

confidence: 99%

Corporate governance and financial reporting quality of construction companies in Nigeria

Kaka

2023

JCA

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This study seeks to examine corporate governance and financial reporting quality of construction companies quoted on the Nigerian Stock Exchange for the period 2016 to 2020. Corporate governance mechanism was proxies by board size, board composition and audit committee composition. Data were collected from annual financial statement of the companies for the study period and analyzed using descriptive statistics, Correlation analysis and Regression analysis by using E-views9 software. The result indicated that board composition and audit committee had positive and significant effect on the financial reporting quality of construction companies. While, board size has a negative and significant effect on financial reporting quality of construction companies. This shows that corporate governance has significant impact on the financial reporting quality of quoted construction companies. The study recommended that strategy need to be developed in order to ensure adherence to corporate governance codes in construction companies, so as to ensure the presentation of articulated, encompassing financial statements.

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Section: Audit Committeementioning

confidence: 99%

Corporate governance and financial reporting quality of construction companies in Nigeria

Kaka

2023

JCA

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Corporate governance research in Nigeria: a review

Ozili¹

2020

SN Bus Econ

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This paper is a literature review of recent corporate governance research in Nigeria. It identifies the recent advances and challenges in the literature and suggest some directions for future research. A comprehensive review of the recent corporate governance literature is important because it provides a basis to compare the corporate governance experience in Nigeria with the corporate governance experience in other African countries and developing countries. The findings from the literature review reveal that the board of directors is the most explored corporate governance determinant in the Nigerian corporate governance literature. Most studies focus on some corporate governance determinants, and ignore other corporate governance determinants in firms. There is some consensus that corporate governance failure in Nigeria is caused by multiplicity of factors such as lack of political will by the government to enforce corporate governance laws, deliberate refusal to comply with existing corporate governance laws by politically connected firms, weak compliance by firms, weak enforcement by regulators, and conflicting codes in the country's corporate governance codes. Also, recent corporate governance studies do not systematically build on previous corporate governance studies. Regarding methodology, most Nigerian corporate governance studies are merely experimenting different methods of analyses without advancing the literature in a significant way. The study also finds that the 2018 Nigerian code of corporate governance solves some problems and create new problems for Nigerian firms.

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Corporate Governance Research in Nigeria: A Review

Ozili¹

2021

SSRN Journal

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Audit committee independence, abnormal directors compensation, corporate governance disclosure and price to earnings multiple of Nigerian firms

Cited by 3 publications

References 0 publications

Corporate governance and financial reporting quality of construction companies in Nigeria

Corporate governance and financial reporting quality of construction companies in Nigeria

Corporate governance research in Nigeria: a review

Corporate Governance Research in Nigeria: A Review

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