{"id":10842,"date":"2024-11-30T12:06:06","date_gmt":"2024-11-30T12:06:06","guid":{"rendered":"https:\/\/seyboldpublications.com\/?page_id=10842"},"modified":"2024-11-30T12:19:23","modified_gmt":"2024-11-30T12:19:23","slug":"ahmodu-a-o-aat","status":"publish","type":"page","link":"https:\/\/seyboldpublications.com\/index.php\/ahmodu-a-o-aat\/","title":{"rendered":"AHMODU, A. O. (AAT)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10842\" class=\"elementor elementor-10842\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6122333 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6122333\" 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-3b5ce41\" data-id=\"3b5ce41\" 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-bba7c90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bba7c90\" 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-10f4293\" data-id=\"10f4293\" 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-86681a5 elementor-widget elementor-widget-text-editor\" data-id=\"86681a5\" 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>TESTING THE NEXUS BETWEEN BOARD CHARACTERISTICS AND QUALITY OF SUSTAINABILITY REPORTING IN NIGERIAN DEPOSIT MONEY BANKS<\/strong><\/a><\/p><p><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>ARIBABA, F. O. (PhD, FCA)<sup>a<\/sup> AHMODU, A. O. (AAT)<sup>b<\/sup><\/strong> <strong>EGBEWOLE, I. K. (PhD)<\/strong><strong><sup>c<\/sup><\/strong><strong> ADESUNLORO, B. R. (PhD)<\/strong><strong><sup>d <\/sup><\/strong><strong>OLASEHINDE, S. A. (PhD)<sup>e <\/sup>IGWE, C. M.<sup>f<\/sup><\/strong><\/p><p><strong>DOI<\/strong>: <a href=\"https:\/\/zenodo.org\/records\/14250354\">10.5281\/zenodo.14250354<\/a><\/p><p><span style=\"font-size: 16px;\">\u00a0<\/span><strong style=\"font-size: 16px;\">Page:\u00a0 \u00a055-70<\/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;\"> 09\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><strong>Objective: <\/strong>The aim of this study was to tests the nexus between board characteristics and the quality of sustainability reporting in Nigerian deposit money banks. <strong>Methods\/Analysis:<\/strong> The study employed an ex-post-facto research design with a total population of Thirty-three (33) listed deposit money banks in Nigeria. A sample size of nineteen (19) banks was selected through a combination of stratified and purposive sampling techniques. Quantitative sources of data were used. The statistical methods used were descriptive statistics, Augmented Dickey-Fuller, Co-integration, and regression analyses to test the nexus between board characteristics and quality of\u00a0 sustainability reporting at a significance level of 0.05. The Augmented Dickey-Fuller test and co-integration analysis established the stationarity of all variables with no significant co-integration. <strong>Findings:<\/strong> The finding of the study revealed that residuals possess a unit root. Ordinary least square analysis and revealed the following probability outcomes: Board composition (p-value of 0.0464 &lt; 0.05), board independence (p-value 0.0752 &gt; 0.05), and board gender diversity (p-value 0.1262 &gt; 0.05). Therefore, hypothesis one was upheld, while hypotheses two and three were rejected. Thus, hypothesis three demonstrated a negative, significant influence on the quality of sustainability reporting in Nigerian deposit money banks. <strong>Novelty \/Improvement<\/strong>: The novelty of testing the nexus between board characteristics and the quality of sustainability reporting in Nigerian deposit money banks lies in its focus on a specific context and its examination of an understudied relationship. This research is relevant in addressing the Nigerian banking sector, which operates within a unique economic, regulatory, and cultural environment. Sustainability reporting practices within this context provides insights that may not be applicable to other regions or industries. The prior research has examined various factors influencing sustainability reporting, but the role of board characteristics in shaping sustainability reporting practices remains relatively unexplored, particularly in the Nigerian banking sector.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Board Characteristics, Quality Reporting, Sustainability and Deposit Money Banks<\/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> 30 November 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-5fc6e39 elementor-widget elementor-widget-button\" data-id=\"5fc6e39\" 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\/AHMODU-A.-O.30.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 TESTING THE NEXUS BETWEEN BOARD CHARACTERISTICS AND QUALITY OF SUSTAINABILITY REPORTING IN NIGERIAN DEPOSIT MONEY BANKS \u00a0AUTHORS:\u00a0 \u00a0 \u00a0 ARIBABA, F. O. (PhD, FCA)a AHMODU, A. O. (AAT)b EGBEWOLE, I. K. (PhD)c ADESUNLORO, B. R. (PhD)d OLASEHINDE, S. A. (PhD)e IGWE, C. M.f DOI: 10.5281\/zenodo.14250354 \u00a0Page:\u00a0 \u00a055-70\u00a0\u00a0\u00a0Vol: &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seyboldpublications.com\/index.php\/ahmodu-a-o-aat\/\"> <span class=\"screen-reader-text\">AHMODU, A. O. (AAT)<\/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-10842","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AHMODU, A. O. 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