Directors’ remuneration disclosure transparency in Nigeria and the influence of block share ownership

• Main Authors: Odewale, Robert W., Kamardin, Hasnah
• Format: Article
• Language: English
• Published: Maryland Institute of Research (MIR) 2015
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/16172/1/78.pdf; http://repo.uum.edu.my/16172/; http://thejournalofbusiness.org/index.php/site/article/view/819
• Institution: Universiti Utara Malaysia

This paper examines directors’ remuneration disclosure transparency in an emerging economy (Nigeria).We specifically examine how the block share ownership influences the level of transparency in the disclosure of directors’ remuneration in a sample of companies listed on the Nigerian Stock Exchange...