{"id":10752,"date":"2024-11-22T04:04:34","date_gmt":"2024-11-22T04:04:34","guid":{"rendered":"https:\/\/seyboldpublications.com\/?page_id=10752"},"modified":"2024-11-22T04:17:37","modified_gmt":"2024-11-22T04:17:37","slug":"modum-ikenna-c","status":"publish","type":"page","link":"https:\/\/seyboldpublications.com\/index.php\/modum-ikenna-c\/","title":{"rendered":"Modum Ikenna C."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10752\" class=\"elementor elementor-10752\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-edc4463 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"edc4463\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c68a20\" data-id=\"1c68a20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8176bae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8176bae\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84c9a6d\" data-id=\"84c9a6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c57c838 elementor-widget elementor-widget-text-editor\" data-id=\"c57c838\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seyboldpublications.com\/\"><strong>CORPORATE GOVERNANCE AND VOLUNTARY DISCLOSURES IN ANNUAL REPORTS: EVIDENCE FROM NIGERIA<\/strong><\/a><\/p><p><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>Dr. Eneh Sylvia Nnenna<sup>1<\/sup>, Ifeanyichukwu Valentine Nwafor<sup>2<\/sup>, <\/strong><strong>Dr. G. N. Udefi<sup>3<\/sup>, Dr. Blessing Onyinye Agbo<sup>4<\/sup>, Dr Ofogbe Nyore Sandra<sup>5<\/sup>, Dr. Ozoji Amara Priscilia<sup>6<\/sup>, Dr. Ojore Solomon Akwue<sup>7<\/sup>, <\/strong><strong>Modum Ikenna C<sup>8<\/sup><\/strong><\/p><p><sup>\u00a0<\/sup><strong>DOI<\/strong>: <a href=\"https:\/\/zenodo.org\/records\/14201827\">10.5281\/zenodo.14201827<\/a><\/p><p><span style=\"font-size: 16px;\">\u00a0<\/span><strong style=\"font-size: 16px;\">Page:\u00a0 \u00a025-53<\/strong><span style=\"font-size: 16px;\">\u00a0\u00a0<\/span><strong style=\"font-size: 16px;\">\u00a0Vol:<\/strong><span style=\"font-size: 16px;\"> 19\u00a0 \u00a0 <\/span><strong style=\"font-size: 16px;\">Issue:<\/strong><span style=\"font-size: 16px;\"> 11\u00a0 <\/span><strong style=\"font-size: 16px;\">Year:<\/strong><span style=\"font-size: 16px;\"> 2024<\/span><\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seyboldpublications.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>This study aims to provide empirical evidence on the influence of corporate governance on voluntary disclosure in the annual report using some prominent corporate governance mechanisms such as board size, board independence, CEO duality, audit committee independence, and ownership concentration on voluntary disclosure, as well as different categories of VD after controlling the effect of some firm-specific factors for Nigerian firms. The study selects 25 non-financial and non-service firms listed on the Nigeria Exchange Group as of 2018 over five years. Data are drawn from all 25 companies from 2018\u20132022. The audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. An appropriate panel data regression model is applied to examine the influence of CG on VD. The study\u2019s findings show that voluntary disclosures among the firms are moderate even after adopting IFRS. Generally, corporate governance attributes such as board size, board independence, and ownership concentration are significant determinants of the extent of voluntary disclosures made by firms. However, CEO duality and auditor independence significantly negatively affect voluntary disclosures. Notably, no corporate governance mechanisms under consideration positively and significantly influence the social and board disclosure category.<\/p><p>JEL Codes: G38, M4, M5, G34, M21<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Nigeria, Corporate governance mechanisms, categories of voluntary disclosure, asset disclosure, Voluntary disclosure index<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 28 October 2024<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 15 November 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 24\u00a0November 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20ab10c elementor-widget elementor-widget-button\" data-id=\"20ab10c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seyboldpublications.com\/wp-content\/uploads\/2024\/11\/Modum-ikenna-c965.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 CORPORATE GOVERNANCE AND VOLUNTARY DISCLOSURES IN ANNUAL REPORTS: EVIDENCE FROM NIGERIA \u00a0AUTHORS:\u00a0 \u00a0 \u00a0 Dr. Eneh Sylvia Nnenna1, Ifeanyichukwu Valentine Nwafor2, Dr. G. N. Udefi3, Dr. Blessing Onyinye Agbo4, Dr Ofogbe Nyore Sandra5, Dr. Ozoji Amara Priscilia6, Dr. Ojore Solomon Akwue7, Modum Ikenna C8 \u00a0DOI: 10.5281\/zenodo.14201827 \u00a0Page:\u00a0 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seyboldpublications.com\/index.php\/modum-ikenna-c\/\"> <span class=\"screen-reader-text\">Modum Ikenna C.<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-10752","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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