BOARD COMPOSITION AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Motunrayo E Omolehin, Folashade O Obaje, Abdulmumuni Ogirima

“…This study also recommends in line with corporate governance codes that emphasis be placed on non-executive directors although with great care and considerations given to skills, competence, experience, independence and availability for meetings. …”
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BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE by Adamu Lawal Bello, J. Okpanachi, T. Nyor, Lateef Olumude Mustapha

“…Secondly, the firm size should be properly put into consideration in constituting the number of non-executive directors on the board of directors of listed oil and gas companies in Nigeria. …”
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INDEPENDENCE AND FINANCIAL EXPERTISE OF AUDIT COMMITTEE ON VOLUNTARY DISCLOSURE OF DEPOSIT MONEY BANKS IN NIGERIA by Saidu MUSA, Muhammed Kamaldeen Usman, Paul B. Ogunwole

“…The study therefore concludes that the presence of members with accounting and finance background on the audit committee does not influence the disclosure practice of listed DMBs as the inclusion of non- executive directors proved otherwise. The study therefore recommends that government and regulatory agencies should mandate the addition of accounting experts on the board of audit committees rather than the openness of financial expertise covering all fields of management stated in the Nigerian code of Corporate Governance (2016). …”
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