Audit quality, board gender and financial risk disclosure

• Main Authors: Zango, Adamu Garba, Kamardin, Hasnah, Ishak, Rokiah
• Format: Article
• Language: English
• Published: EconJournals 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/19649/1/IJEFI%206%20S4%202016%20%2055-61.pdf; http://repo.uum.edu.my/19649/; http://www.econjournals.com/index.php/ijefi/article/view/2689
• Institution: Universiti Utara Malaysia

This study compares three models: Pooled OLS, fixed effect (FE) and panel EGLS random effects (RE) to examine the impact of corporate governance characteristics and IFRS7 financial instruments disclosure of 14 listed banks on the Nigerian stock exchange from 2008 to 2012. Empirical evidence suggest...