Osazuwa, Nosakhare Peter and Che Ahmad, Ayoib and Che Adam, Noriah (2015) A theoretical framework on the relationship between political connection, board characteristics and environmental disclosure in Nigeria. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

The poor environmental performance and by extension low level of environmental disclosure evident in the annual reports of quoted Nigerian companies have aroused stakeholders concern about the condition of the environment.The main objective of this study is to x-ray the relationship between political connection, board characteristics and environmental disclosure. The quantitative approach will be adopted using data from the annual reports of the sampled companies. The theoretical framework is built on the legitimacy theory with support from the agency and managerial power theory.It is envisaged that the study will engage corporate organizations to adequately provide for environmental information in their internal policies.The study will facilitate environmental cost reporting responsiveness and disclosure to investors and environmental regulatory bodies.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	Environmental disclosure, board characteristics, corporate governance, political connection.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Dr. Ayoib Che Ahmad
Date Deposited:	14 Mar 2016 00:32
Last Modified:	17 Apr 2016 01:35
URI:	https://repo.uum.edu.my/id/eprint/17556

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