What is it about?
This research examines corporate governance disclosure in Nigerian and South African banks. We find that Nigerian and South African banks comply with mandatory disclosure requirements.However, Nigeria and South African banks have low levels of voluntary corporate governance disclosure.
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Why is it important?
Corporate governance disclosure is important because better disclosure reduces cost of borrowing from financial institutions and also attracts investors who are willing to invest heavily in firms with better disclosure practices.
Perspectives
Thus far, most research on corporate governance disclosure examine one country, very few have taken the time to do a comparative analysis of disclosure practices in two different country. This research does so, by examining disclosure practices in Nigerian and South African.
Arani Isukul
Read the Original
This page is a summary of: Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks, SAGE Open, July 2017, SAGE Publications,
DOI: 10.1177/2158244017719112.
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