Browsing by Author "Suleiman, Salami"

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    Effect of Females in the Boardroom on Corporate Sustainability Reporting
    (Department of Accounting and Finance, Federal University Gusau, Zamfara State –Nigeria, 2022-10) Suleiman, Salami; Aliu, Olanrewaju Atanda
    Increasing body of research overtime has focused on corporate sustainability reporting due to its global significance. However, there is still scarcity of studies, especially, on the role of women in improving corporate sustainability reporting. Furthermore, this relationship is rarely investigated using African data. This studytakes advantage of this existing gap to explore the effect of female directorship andrepresentation in the audit committee on corporate sustainability reporting. This study utilized 120 firm year observations from sampled African firms that adopted for the period 2015 to 2020. Using quantitative approach, regression analysis wasused to test the hypotheses. The results of the regression analysis indicate that both female directorship and female presence in the audit committee have a significant positive effect on corporate sustainability reporting. It is therefore recommended that women directorship should be mandated on the boards of African firms to improve corporate sustainability reporting.
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    EXPLORATION OF CORPORATE GOVERNANCE: EVIDENCE FROM THE NIGERIAN CONTRIBUTORY PENSION INDUSTRY
    (Department of Finance, University of Ilorin, 2022) Aliu, Olanrewaju Atanda; Abdul-Hamid, Mohamad Ali; Suleiman, Salami; Ahmed, Abukakar
    Despite the documented mixed impact of corporate governance on firms’ financial and non financial objectives, a considerable body of empirical findings, across sectors and countries, still indicate that corporate governance impacts the achievement of the firms’ objectives. Yet, there seems to be a limited insights about how corporate governance mechanisms facilitate the achievement of the firms’ objectives. Therefore, this study explores how corporate governance facilitate the achievement of the objectives of the contributory pension scheme in Nigeria. Nine in depth, one-on-one semi-structured interviews were conducted with managers and assistant managers of contributory pension scheme operators in Nigerian. From the thematic analysis of the interview transcripts, emergent themes revealed that corporate governance codes issued by the National Pension Commission have facilitated the achievement of the contributory pension scheme objectives by enforcing responsibility, protection of fund, competence, and due diligence among the contributory pension scheme operators. Thus, the study recommended that the National Pension Commission should constantly keep improving the corporate governance mechanisms of the Nigerian contributory pension industry to ensure the operators render proper stewardship on the pension funds in their care in the interest of various stakeholders.