Non-financial information is subject to development based on the expectations of
stakeholders. As the financial information alone no longer satisfies their desires, this has …

Countries around the world have shown concerns towards the sustainability aspects of the
firms for their long-term growth and survival. The representation of women directors on …

Purpose This paper aims to examine the effect of ownership structure variables on social
and environmental disclosure practice in Nigeria. The paper also investigates the …

Purpose This study aims to examine the moderating effect of intellectual capital (IC) in the
relationship between board characteristics and firm performance of non-financial firms listed …

The study examines the effect of board characteristics on financial statement fraud likelihood
of quoted manufacturing firms in Nigeria. The scope of the study covers board attributes …

The paper reviewed the related literature on the influence of corporate governance
attributes: board size, board independence, board gender, chief executive officer duality …

The hazardous effects of companies' activities have sparked the increasing need from
stakeholders for transparent and trustworthy report on sustainability issues. There is still …

Stakeholders all over the world are concerned about the environmental damage that
corporations are engaged in and how it affects their lives. Social sustainability reporting in …

The study aim is to examine the effect from board size, board independende, audit
committee, woman on board to firm value through environmental disclosure as a mediating …

The current study aims at identifying the impact of the Board's characteristics represented by
the size, independence, and rewards and the Board's activity on the level of disclosing the …