EFFECT OF BOARD CHARACTERISTICS ON SOCIAL AND ENVIRONMENTAL DISCLOSURE OF LISTED ENVIRONMENTALLY SENSITIVE FIRMS IN NIGERIA
Social and Environmental Disclosure has been at its adoption phase in Nigeria despite the trend of disclosure practices by firms around the world. As a step towards addressing this shortcoming, the paper examined Board characteristics and their effects on Social and Environmental Disclosure in Nige...
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Department of Accounting and Finance, Federal University Gusau
2021-04-01
|
Series: | Gusau Journal of Accounting and Finance |
Subjects: | |
Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/77 |