Browsing by Author "Lawal T"

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    Corporate board structure and human capital disclosure of listed non-financial services firms in Nigeria.
    (2024-12-31) Lawal T; Lawal L. O; Shitu A. M; Yunusa M
    They say that humans are all-encompassing and are the driving force behind every business' success. Without employees, businesses would be unable to function and have no one with whom to interact. Although, there is an advancement in automated systems and artificial intelligence, human beings still continue to be the main drivers of innovation and production. Therefore, the purpose of this study is to investigate how board structure affects the disclosure of human capital in Nigerian listed companies. Data were collected from forty-four listed non-financial services firms in Nigeria from 2013-2022. The study analysed the data by means of descriptive statistics to provide summary statistics for the variables. Similarly, the study adopted Ordinary Least Square (OLS) regressions to test the hypotheses. The results of the regression analysis showed that board gender diversity, board education, and the gender makeup of the audit committee all significantly influenced the disclosure of human capital. The result however showed that board nationality does not affect the disclosure of human capital of the firms. This study concludes that board structure improves human capital disclosure of listed non-financial firms in Nigeria. The study recommends that board of directors should be made to have more women and persons with knowledge in accounting, finance, economics and business management as part of the board of the firms in order to influence the decision to increase their human capital disclosure
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    Influence of board member’s education level and industrial experience on sustainability reporting of listed deposit money banks in Nigeria.
    (Department of Accounting Federal university, Oye-Ekiti., 2024-12-16) Saidu M,; Lawal T; Abdulazeeez .D.A
    The aim of this study is to investigate the relationship between board members’ education level and industrial experience on sustainability reporting of listed deposit money banks in Nigeria from the period of 2013-2020. Secondary data was collected from annual reports and account of listed deposit money banks from the Nigeria Stock Exchange website. Results from the panel least squares regression revealed that board members’ industrial experience positively influences sustainability reporting of listed deposit money banks in Nigeria. Whereas, the study found no evidence on the relationship between board members’ education level and sustainability reporting. The study concludes that board members’ industrial experience improves the extent of sustainability reporting of listed deposit money banks in Nigeria and thus recommends that shareholders and management of deposit money banks in Nigeria should consider board members’ industrial experience when constituting the board.