We draw on institutional isomorphism perspective to develop a conceptual framework which uncovers how emerging market MNEs manage institutional tensions and complexity in governance regulations, within and across economic environments. Using a sample of 400 firm-year observations (2011-2015) from Nigeria, we show foreign directorship and crosslisting as significant avenues for governance isomorphism. MNEs employ these mechanisms to manage and reconcile foreign and Nigerian CG regulations whilst overcoming institutional weaknesses at home. Specifically, governance isomorphism leads to improvement of home country CG disclosures practices because of associated linkages with international CG systems through cross-listing and employment of multinational directors.-serving managerial behaviour were largely masked by economic growth and development. As such, the concept of corporate governance (CG) received limited attention within business and policy discussions (Cadbury, 2000). This period was characterized by significant managerial use of creative accounting to show favourable performance (Dedman, 2002). Yet the failure of firms such as the Bank of Credit and Commerce International (BCCI), Polly Peck, the Maxwell Companies and Penn Central evidence the weaknesses of the then existing governance systems (
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