Moderating role of governance regulatory compliance on board diversity and voluntary disclosure of non-financial firms in a developing country

• Main Authors: Kabara, Ali Shariff, Abdullah, Dewi Fariha, A. Khatib, Saleh F., Bazhair, Ayman Hassan, Al Amosh, Hamzeh
• Format: Article
• Language: English
• Published: MDPI 2023
• Subjects: H Social Sciences (General)
• Online Access: http://eprints.utm.my/107309/1/DewiFarihaAbdullah2023_ModeratingRoleofGovernanceRegulatory.pdf; http://eprints.utm.my/107309/; http://dx.doi.org/10.3390/su15054527
• Institution: Universiti Teknologi Malaysia

The main aim of this paper is to investigate the moderation influence of CG regulatory compliance on the relationship between board diversity and voluntary disclosure (VD) of Nigerian listed firms since the literature on disclosure studies has concentrated principally on examining a direct relations...