Abstract: This study examines the influence of Board composition on the Voluntary information of listed conglomerates firms in Nigeria for the period of 2006- 2016. In order to measure the extent of voluntary information disclosure, the annual reports of the firms were analyzed through content analysis and the study analyzed the data using descriptive statistics, correlation and multiple regression technique via STATA 13.0. Findings from the study revealed that board independence, board size, audit committee meetings has positive significant relationship with the extent of voluntary information disclosure where by firm size has a negative but statistically significant relationship with the extent of voluntary information disclosure. Among others the study recommends that that listed conglomerates firms companies in Nigeria should ensure the right proportion of board members, the board size should also be optimum since it has a significant association with voluntary disclosure and this is because the amount of information to be disclosed and the time of disclosing the information are all influenced by the board of directors.
Keywords: Board independence, Board size, Audit committee meetings and Voluntary information disclosure.
Title: INFLUNCE OF BOARD COMPOSITION ON VOLUNTARY INFORMATION DISLOSURE: A STUDY OF NIGERIAN LISTED CONLOMERATES FIRMS
Author: Kabiru Shuaibu, Usman Isah
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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