Corporate Governance And Voluntary Disclosure Evidence From Nigeria

ABSTRACTThere is no pretence that the agency model offers several ways of resolving the problems associated with the separation of ownership and control in public limited liability companies. In a bid to avert some of the recent financial scandals and corporate abuses in Nigerian companies, and similarly, promote good governance, the Securities and Exchange Commission, have proposed a recently reviewed Code of Governance with a far reaching implications to all companies who fails to comply fully from April, 2012. The correlation between corporate governance characteristics and voluntary disclo…