The choice of how business activities are financed is vital to every firm. This is because optimal or balanced capital mix between debt and equity impacts on the firm's value as well as its market valuation. However, optimal capital mix has over the years attracted attention due to its...

The study examined the effect of corporate governance on sustainability disclosures. The data regarding corporate governance and sustainability reporting were gathered from annual report and accounts of 12 listed industrial goods companies on the Nigerian Stock Exchange for the period 2010-2017....

Publicly quoted companies are expected to fully comply with disclosure requirements of International Financial Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is obtainable in real situation; as evident in the existing...

The study examined the effect of corporate governance surrogates on financial performance of quoted consumer goods firms in Nigeria. The population is made up of all listed consumer goods firms in Nigeria, from which 16 companies were randomly selected. The study used data gathered from...

Corporate Social Performance (CSR) is an emerging issue that is gaining attention by the day. Two of the critical factors affecting companies CSR are board diversity and gender composition. The study investigated the effect of board diversity and gender composition on corporate social...