Purpose: This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach: The authors measure corporate governance using board governance variables (board size, board independence, board gender...

This study examines the influence of risk governance on financial performance of 50 quoted firms in the Nigerian financial sector for the period of five years (2013-2017). Panel data was used to examine how the risk governance variables (Enterprise Risk Management_index, Chief Risk...

Purpose: This study aims to investigate the drivers and impact of balanced scorecard (BSC) usage on organizational effectiveness in manufacturing companies. The objectives of the paper were to assess the organizational factors affecting the usage intensity of the BSC; the relative benefits of...

Purpose: This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa. Design/methodology/approach: With a sample of the top 100 listed firms in South Africa, this paper drew insights from the legitimacy and stakeholder...

Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study explores the linkages between the governance quality,...