期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2013
卷号：2
期号：5
页码：76-92
出版社：European Society of Business and Social Sciences
摘要：This study examined the effects of corporate governance (CG) mechanisms on corporate social and environmental disclosure (CSED) among firms listed on the Nigerian Stock Exchange. Forty firms were selected for the study using judgmental sampling technique. A content analysis of information in the corporate annual reports and websites of the selected firms for the period 2006-2010 provided data for the study. CSED was measured using 50 items of information and CG mechanisms examined were CEO duality, Board size, proportion of nonexecutive directors and audit size. Data obtained were analyzed using correlation and regression analysis. Findings revealed a significant negative relationship between CEO duality and CSED; and significant positive relationships between proportion of non- executive directors, board size, audit size and CSED. The study concluded that an effective board with higher number of non executive directors (independent directors) and larger size and higher quality audits will be more supportive of firms disclosing a wider range of information to stakeholders including social and environmental information.
关键词：CEO duality; Proportion of non-executive;directors; Board size; Audit size; Social and;Environmental Disclosure; Nigerian Stock Exchange
