EFFECT OF BOARD POLITICAL CONNECTION AND BOARD SIZE ON EMISSION DISCLOSURE PRACTICES OF LISTED NON-FINANCIAL FIRMS IN NIGERIA.
Abstract
Abstract
This study examines the effect of board political connection and board size on emission disclosure practices among listed non-financial firms in Nigeria from 2016-2023. Secondary data were obtained from annual reports and analyzed using generalized method of moments (GMM), supported by feasible generalized least squares (FGLS) and panel corrected standard errors (PCSE) models. Findings revealed that board size has a positive and significant effect on emission disclosure. Moreover, board political connection showed a significant positive effect. The study concludes that strong corporate governance, particularly larger and independent boards, enhance environmental transparency. It recommends that firms should improve their board political connection and in the number of directors setting on the board since board attributes proved to have improved the general emission reporting practices.
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