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:	eng eng eng
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
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id	my-uum-etd.9482
record_format	uketd_dc
spelling	my-uum-etd.94822022-06-08T00:55:25Z Board characteristics, ownership structure and environmental disclosures in Nigeria: the moderating role of gender diversity 2020 Terkuma, Soomiyol Mike Abdul Wahab, Muhammad Syahir Mat Samsudin, Mohd. Amir Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business 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 https://etd.uum.edu.my/9482/ https://etd.uum.edu.my/9482/1/depositpermission_s901947.pdf text eng staffonly https://etd.uum.edu.my/9482/2/s901947_01.pdf text eng public https://etd.uum.edu.my/9482/3/s901947_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Wahab, Muhammad Syahir Mat Samsudin, Mohd. Amir
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
qualification_name	other
qualification_level	Doctorate
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
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
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
_version_	1747828605201678336

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

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