Selected List of Writings on Irish Economic and Social History Published in 2013

Curran, Conor

doi:10.7227/iesh.41.1.6

Cited by 2 publications

(1 citation statement)

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“…Kabwa (2023) stated further that the control of the management over the board arises from their control over the board nomination, their superiority in executive expertise, inadequate time allocated to the non-executive directors, prestige and status, the boardroom culture and merging the role of CEO with the chairperson. These sources of control stiffens the independence of the board Although Maeveoco (2017) criticises the theory by pointing out that it lacks empirical evidence and enough research background when compared to other governance theories, Curran and Lyons (2013) stated that there are examples of board failure at the expense of the shareholders and stakeholders. Another criticism is stated by Kabwa (2023) that the theory assumes that CEOs have power over the board.…”

Section: Source: Author's Design 2023 Managerial Hegemony Theorymentioning

confidence: 99%

Analysis of The Role of Corporate Governance Mechanisms in Shaping the Financial Reporting Practices of MNEs in Nigeria

Awotomilusi,

Adeosun

2024

EJAAFR

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This study analysed the role of corporate governance on the quality of financial reporting practices of Multinational Enterprises (MNEs) in Nigeria. The study made use of managerial hegemony theory to establish a theoretical foundation in examining the effect of corporate governance mechanisms in the quality of the financial reporting practices of MNEs in Nigeria. Ex-post facto research design and panel regression were employed by the study. The study extracted data from the audited financial statement of 20 active MNEs in the consumer manufacturing sector listed on Nigeria Exchange Group (NGX). The population forms the sample size using census sampling. Findings revealed that the size of board, board independence, gender diversity and board shareholding did not significantly affect the quality of financial reporting practices of MNEs in Nigeria. Firm size and firm leverage significantly moderate the interaction between corporate governance and the quality of financial reporting practices of MNEs in Nigeria. The study concluded that this finding is a pointer to the fact that the quality of financial reporting of MNEs in Nigeria may be determined by factors other than corporate governance such as the adoption of International Financial Reporting Standard (IFRS), regulations, and Nigerian laws (CAMA 2020). Therefore, the study recommends that MNEs in the consumer sector in Nigeria should strengthen their corporate governance mechanism with the aim of improving the quality of financial reporting of their businesses in the short-run and the confidence of their customers and investors in the long-run.

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Section: Source: Author's Design 2023 Managerial Hegemony Theorymentioning

confidence: 99%