The impact of corporate board size and board composition on corporate social responsibility disclosure in Nigerian non-financial sector: The moderating effect of firm’s financial performance
The number of corporate social responsibility framework and principles has considerably increased both in academics and environments. the applications of corporate social responsibility Disclosure in Nigeria still remains developing form, that this study main focus is to investigate the relationship...
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| Published in: | Journal of Emerging Economies and Islamic Research Vol. 10; no. 1; pp. 90 - 106 |
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| Main Authors: | , , |
| Format: | Journal Article |
| Language: | English |
| Published: |
22-04-2022
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| Online Access: | Get full text |
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| Summary: | The number of corporate social responsibility framework and principles has considerably increased both in academics and environments. the applications of corporate social responsibility Disclosure in Nigeria still remains developing form, that this study main focus is to investigate the relationship between corporate board size, board composition and corporate social responsibility disclosure with moderating effects of firm financial performance in the Nigerian listed non-financial companies. A dichotomous was utilized to develop an index based on corporate social responsibility dimension, analyzed and examined using content analysis. The sample data used in this study comprises of 163 companies in listed non –financial companies in Nigeria and for the period of five years (2015-2019). The data were examined by regression models, pooled ordinary least squares model, random and fixed effects models tested. The result of statistical analysis provides some evidence of positive relationship between corporate board size, board composition and corporate social responsibility disclosure and shows strong relationship between the variables. The finding from the study shows that Nigerian non-financial companies are more likely to disclose more information using corporate board size, board composition. However, result of the joint interaction term reveals a strong moderating effect on the relationship between board size, board composition and corporate social responsibility disclosure with positive and statistically significant. It was therefore recommended that further research is need to explore the debt/equity hypothesis in other context or different time periods, that inconsistency of previous results is a common feature of CSR research. |
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| ISSN: | 2289-2559 2289-2559 |
| DOI: | 10.24191/jeeir.v10i1.15490 |