The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital

Sustainability reporting by corporations has been increasing steadily in both size and complexity over the years. The interest in this area of corporate reporting has been heightened in the modern society, and firms are responding to the interest by actively participating in socially responsible ac...

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Main Author:	Baba, Bello Usman
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/9329/1/depositpermission_s900315.pdf https://etd.uum.edu.my/9329/2/s900315_01.pdf https://etd.uum.edu.my/9329/3/s900315_references.docx
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id	my-uum-etd.9329
record_format	uketd_dc
spelling	my-uum-etd.93292022-04-28T01:51:24Z The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital 2019 Baba, Bello Usman Abdul Manaf, Kamarul Bahrain Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD2709-2930.7 Corporations Sustainability reporting by corporations has been increasing steadily in both size and complexity over the years. The interest in this area of corporate reporting has been heightened in the modern society, and firms are responding to the interest by actively participating in socially responsible activities and also reflecting same in their annual report or as a discrete report. Thus, the objective of this study is to examine the influence of corporate governance mechanisms on sustainability disclosure in Nigeria. Additionally, the study also examines the moderating effect of intellectual capital on the relationship between corporate governance mechanisms and sustainability disclosure. Data was collected from corporate annual reports, standalone sustainability reports, companies’ websites and Nigeria Stock Exchange (NSE) fact book for the period of six (6) years from 2010 to 2015. This study used convenient sampling for sample selection. The result provides that board size, board independence, board diversity, management ownership, block ownership and foreign ownership are significant and positively related to sustainability disclosure. On the other hand, board meeting is not significantly associated with sustainability disclosure. Meanwhile, the result of the moderation model indicates that board size, board diversity board meetings, management ownership and foreign ownership were significant and positively related to sustainability disclosure after incorporation of intellectual capital as a moderating variable. In contrast, there was no significant effect of board independence and block ownership on sustainability disclosure after inclusion of intellectual capital as a moderating variable. The findings has implication for researchers, corporate managers, policy makers and regulatory bodies. Particularly, the management of Nigerian listed companies who are enjoined to deepen their intellectual capital initiatives and also place greater emphasis on its utilisation to enhance sustainability information disclosure. 2019 Thesis https://etd.uum.edu.my/9329/ https://etd.uum.edu.my/9329/1/depositpermission_s900315.pdf text eng staffonly https://etd.uum.edu.my/9329/2/s900315_01.pdf text eng public https://etd.uum.edu.my/9329/3/s900315_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Manaf, Kamarul Bahrain
topic	HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations Baba, Bello Usman The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
description	Sustainability reporting by corporations has been increasing steadily in both size and complexity over the years. The interest in this area of corporate reporting has been heightened in the modern society, and firms are responding to the interest by actively participating in socially responsible activities and also reflecting same in their annual report or as a discrete report. Thus, the objective of this study is to examine the influence of corporate governance mechanisms on sustainability disclosure in Nigeria. Additionally, the study also examines the moderating effect of intellectual capital on the relationship between corporate governance mechanisms and sustainability disclosure. Data was collected from corporate annual reports, standalone sustainability reports, companies’ websites and Nigeria Stock Exchange (NSE) fact book for the period of six (6) years from 2010 to 2015. This study used convenient sampling for sample selection. The result provides that board size, board independence, board diversity, management ownership, block ownership and foreign ownership are significant and positively related to sustainability disclosure. On the other hand, board meeting is not significantly associated with sustainability disclosure. Meanwhile, the result of the moderation model indicates that board size, board diversity board meetings, management ownership and foreign ownership were significant and positively related to sustainability disclosure after incorporation of intellectual capital as a moderating variable. In contrast, there was no significant effect of board independence and block ownership on sustainability disclosure after inclusion of intellectual capital as a moderating variable. The findings has implication for researchers, corporate managers, policy makers and regulatory bodies. Particularly, the management of Nigerian listed companies who are enjoined to deepen their intellectual capital initiatives and also place greater emphasis on its utilisation to enhance sustainability information disclosure.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Baba, Bello Usman
author_facet	Baba, Bello Usman
author_sort	Baba, Bello Usman
title	The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
title_short	The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
title_full	The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
title_fullStr	The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
title_full_unstemmed	The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
title_sort	influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9329/1/depositpermission_s900315.pdf https://etd.uum.edu.my/9329/2/s900315_01.pdf https://etd.uum.edu.my/9329/3/s900315_references.docx
_version_	1747828574324260864

The influence of corporate governance attributes on sustainability reporting: a moderating effect of intellectual capital

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