Influence of Board Mechanisms on Corporate Social Responsibility Disclosures in Nigeria: A Study of Oil and Gas Sector of the Economy  

作　　者：Godstime Osarobo Ikhu-omoregbe Sunday Nosa Ugbogbo 

机构地区：[1]Department of Accounting,University of Benin,Benin,Edo,Nigeria [2]Department of Accounting,Benson Idahosa University,Benin,Edo,Nigeria

出　　处：《Macro Management & Public Policies》2022年第4期7-15,共9页宏观管理与公共政策（英文）

摘　　要：The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board independence,board size as well as board gender diversity were analyzed to determine their influence on corporate social responsibility disclosures.Data obtained from the financial statement of various sampled companies were suitably analyzed with the help of descriptive statistics,correlation as well as regression analysis by making use of E-view(9.0)econometric packages.Regression result reveals that board independence has significant and negative influence on corporate social responsibility disclosures while board size and board gender diversity have insignificant and negative influence on corporate social responsibility disclosures of various companies.The study therefore arrived at a conclusion that board independence on the board brings about improvement on corporate social responsibility disclosure among quoted oil and gas companies in Nigeria.

关 键 词：Board independence Board gender diversity Board size Corporate social responsibility disclosures Oil and gas companies 

分 类 号：F42[经济管理—产业经济]