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Corporate governance and disclosure in Nigeria: An empirical study

Dembo, Abubakar M. and Rasaratnam, Syamarlah (2014) Corporate governance and disclosure in Nigeria: An empirical study. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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This paper outlines a sample case study of ‘best practice’ as per the Nigerian 2011 code which can be adapted as role ‘model’.Oando PLC, one of the top 30 companies, is identified as the company which had complied with the Nigerian corporate governance code, in reference to transparency and internal control with “Excellent” performance.Similar to European codes, the Nigerian corporate governance codes are voluntary and listed companies are expected to comply with.This study explores the standard and quality of CG practices disclosed by Oando PLC, over the period 2010-2012, using the Nigerian 2011 Code as a benchmark.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia
Uncontrolled Keywords: Corporate governance; disclosure; section 34 of the 2011 sec code; Oando PLC; Nigeria
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 06:55
Last Modified: 18 Apr 2016 00:22
URI: http://repo.uum.edu.my/id/eprint/13375

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