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Board Characteristics and the Quality of Environmental Reporting in Nigeria

Author

Listed:
  • Victor Chiedu OBA

    (Department of Accounting, Nasarawa state University keffi Nigeria)

  • Musa Inuwa FODIO

    (Department of Accounting, University of Abuja, Nigeria)

Abstract

This study examines how board characteristics interact with quality of environmental reporting. Data obtained from twenty one environmentally sensitive firms was analysed using logistic regression. Content analysis was utilised to identify firms that disclose qualitative environmental reports. All investigated board dynamics except for gender mix were ascertained to have significant impact on environmental reporting. We identify an inverse relationship between board size and environmental reporting. The study offers revelation on the implications of board mechanisms on environmental concerns and recommends further investigation into other explanatory factors exogenous to the model employed in this study.

Suggested Citation

  • Victor Chiedu OBA & Musa Inuwa FODIO, 2012. "Board Characteristics and the Quality of Environmental Reporting in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 33-48, August.
    • Handle: RePEc:dug:jaccma:y:2012:i:2:p:33-48
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    File URL: http://journals.univ-danubius.ro/index.php/jam/article/view/1551/2045
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    References listed on IDEAS

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    Cited by:

    1. Ala Mohammad Rabi, 2021. "Board Characteristics and Environmental Disclosure: Evidence from Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(2), pages 1-57, July.
    2. Iwiyisi Inua, Ofe & Anita Emeni, Ashinedu, 2019. "Corporate Governance Attributes And Social Sustainability Reporting," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 21-37, June.
    3. Anis Chariri & Indira Januarti & Etna Nur Afri Yuyetta, 2017. "Firm Characteristics, Audit Committee, and Environmental Performance: Insights from Indonesian Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 7(6), pages 19-26.
    4. Ala' Rabi, 2019. "Board Characteristics and Corporate Social Disclosure: Evidence from an Emerging Economy," Proceedings of International Academic Conferences 8711642, International Institute of Social and Economic Sciences.

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