%0 Journal Article %1 noauthororeditor %A S, Emeka Nwokeji N. A | Ohajiano Nwannekalecturer | Agubata N. %D 2021 %J INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT %K Board Diligence Disclosure Stakeholder’s Sustainability independence size theory %N 1 %P 877-885 %T Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub Sector of Nigeria %U https://www.ijtsrd.com/other-scientific-research-area/other/47904/board-attributes-and-sustainability-disclosure-of-quoted-companies-in-the-building-material-subsector-of-nigeria/emeka-nwokeji-n-a %V 6 %X The study examined the effect which board attributes, namely board size, board independence and board diligence meeting have on sustainability disclosure of industrial goods firms in Nigeria. The study is based on a sample of nine listed building material companies under industrial goods sector in Nigeria Exchange Group Plc from 2012 2019. Collected data were analyzed with pooled ordinary least square regression including diagnostic test to confirm the assumptions of the regression. The empirical result indicates that board size has positive and significant effect on sustainability disclosures. Board independence and board diligence have positive but insignificant influence on sustainability disclosures on listed building g material firms in Nigeria. Findings of the study have important policy implications that corporate board attributes can reduce information asymmetry between firm management and investors through sustainability disclosures thereby showing increase concern for stakeholders. The study recommends that regulatory bodies should ensure that all listed firms should comply with the requirements of having sufficient members on the board as specified on the Nigerian Code of Corporate Governance 2018 and Companies and Allied Matters Act 2020 . Emeka Nwokeji N. A | Ohajiano Nwannekalecturer | Agubata N. S "Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub-Sector of Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1 , December 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47904.pdf Paper URL: https://www.ijtsrd.com/other-scientific-research-area/other/47904/board-attributes-and-sustainability-disclosure-of-quoted-companies-in-the-building-material-subsector-of-nigeria/emeka-nwokeji-n-a

@article{noauthororeditor, abstract = {The study examined the effect which board attributes, namely board size, board independence and board diligence meeting have on sustainability disclosure of industrial goods firms in Nigeria. The study is based on a sample of nine listed building material companies under industrial goods sector in Nigeria Exchange Group Plc from 2012 2019. Collected data were analyzed with pooled ordinary least square regression including diagnostic test to confirm the assumptions of the regression. The empirical result indicates that board size has positive and significant effect on sustainability disclosures. Board independence and board diligence have positive but insignificant influence on sustainability disclosures on listed building g material firms in Nigeria. Findings of the study have important policy implications that corporate board attributes can reduce information asymmetry between firm management and investors through sustainability disclosures thereby showing increase concern for stakeholders. The study recommends that regulatory bodies should ensure that all listed firms should comply with the requirements of having sufficient members on the board as specified on the Nigerian Code of Corporate Governance 2018 and Companies and Allied Matters Act 2020 . Emeka Nwokeji N. A | Ohajiano Nwannekalecturer | Agubata N. S "Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub-Sector of Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1 , December 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47904.pdf Paper URL: https://www.ijtsrd.com/other-scientific-research-area/other/47904/board-attributes-and-sustainability-disclosure-of-quoted-companies-in-the-building-material-subsector-of-nigeria/emeka-nwokeji-n-a }, added-at = {2022-07-18T07:37:27.000+0200}, author = {S, Emeka Nwokeji N. A | Ohajiano Nwannekalecturer | Agubata N.}, biburl = {https://www.bibsonomy.org/bibtex/2418a75e742dd197d2368ec500ef6b615/ijtsrd}, interhash = {e147b0ff028d2844286bffd5f6e6bd2d}, intrahash = {418a75e742dd197d2368ec500ef6b615}, issn = {2456-6470}, journal = {INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT}, keywords = {Board Diligence Disclosure Stakeholder’s Sustainability independence size theory}, language = {English}, month = {December }, number = 1, pages = {877-885}, timestamp = {2022-07-18T07:51:32.000+0200}, title = {Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub Sector of Nigeria }, url = {https://www.ijtsrd.com/other-scientific-research-area/other/47904/board-attributes-and-sustainability-disclosure-of-quoted-companies-in-the-building-material-subsector-of-nigeria/emeka-nwokeji-n-a}, volume = 6, year = 2021 }