Influence of Board Members’ Nationality and Ethnicity on Sustainability Reporting of Listed Deposit Moneybanks in Nigeria

Authors

  • Saidu Musa, FCA Department of Accounting and Finance, Kwara State University, Malete, Kwara State
  • Saka Tunde Abdulsalam, PhD Department of Accounting and Finance, Kwara State University, Malete, Kwara State.

DOI:

https://doi.org/10.61143/umyu-jafr.5(1)2023.011

Keywords:

Board members’ nationality, ethnicity, Sustainability reporting

Abstract

This study examines the effect of board nationality and ethnicity on the sustainability reporting of listed deposit money banks in Nigeria between 2013 and 2020. Secondary data was collected from annual reports and accounts of listed deposit money banks through the Nigeria Exchange Group (NGX). The panel least squares regression analysis results showed that the ethnicity of board members has a detrimental impact on the sustainability reporting of listed deposit money banks in Nigeria. Also, the study revealed no proof of a connection between the nationality of board members and the sustainability reporting of listed deposit money banks in Nigeria. The study concluded that board members’ ethnicity will enhance the level of sustainability reporting of listed deposit money banks in Nigeria

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Published

2023-08-30

How to Cite

Saidu Musa, FCA, & Saka Tunde Abdulsalam, PhD. (2023). Influence of Board Members’ Nationality and Ethnicity on Sustainability Reporting of Listed Deposit Moneybanks in Nigeria. UMYU Journal of Accounting and Finance Research, 5(1). https://doi.org/10.61143/umyu-jafr.5(1)2023.011

Issue

Vol. 5 No. 1 (2023): UMYU Journal of Accounting and Finance Research VOL. 5 NO. 1 June, 2023

Section

Articles

License

Copyright (c) 2023 UMYU Journal of Accounting and Finance Research

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.