Board Governance Mechanisms and Sustainability Disclosure: A Moderating Role of Intellectual Capital
The purpose of this paper is to investigate the extent and determinants of sustainability disclosure practice in Nigeria.The second objective is to examine if the effectiveness of intellectual capital moderates the relationship between board governance mechanisms and sustainability disclosure.In the...
Main Authors: | , |
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Format: | Article |
Language: | English |
Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/23651/1/AJMS%205%2010%202017%20163%20189.pdf |