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Board Characteristics and the Quality of Environmental Reporting in Nigeria. The Journal of Accounting and Management
unpublished
This study examines how board characteristics interact with quality of environmental reporting. Data obtained from twenty one environmentally sensitive firms was analysed using logistic regression. Content analysis was utilised to identify firms that disclose qualitative environmental reports. All investigated board dynamics except for gender mix were ascertained to have significant impact on environmental reporting. We identify an inverse relationship between board size and environmental
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