ナイジェリア上場工業製品企業における取締役会の共有特性と統合的財務開示情報
Board Shared Traits and Integrated Financial Disclosure Information in Listed Industrial Goods Firms in Nigeria (原題)
Michael Tonbraladoh Sinebe
🤖 gxceed AI 要約
日本語
ナイジェリア上場工業製品企業10社を対象に、取締役会の特性（規模・独立性・ジェンダー多様性・専門性）が統合的財務開示に与える影響を重回帰分析で検証。取締役会規模とジェンダー多様性は財務・人的・知的資本の開示を有意に高める一方、独立性は人的・知的資本開示に負の影響を示した。効果的な取締役会構成が非財務開示の質を左右することを示唆する。
English
Using multiple regression on 10 listed Nigerian industrial goods firms, this study examines how board size, independence, gender diversity, and expertise affect integrated disclosure of financial, human, and intellectual capital. Board size and gender diversity significantly improve disclosure across all capital forms, while independence shows mixed effects, negatively affecting human and intellectual capital reporting. Effective board composition is shown to be central to non-financial disclosure quality.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準・有報のサステナビリティ開示が進む中、取締役会構成（規模・多様性・独立性）と非財務開示の関係は統合報告書・ガバナンス対応を考える上で示唆的。ただしナイジェリア固有の制度・市場文脈であり、直接の日本実務への適用は限定的。
In the global GX context
While focused on Nigeria, the paper speaks to a global question central to ISSB/CSRD-era disclosure: how board composition shapes non-financial reporting quality. It offers emerging-market evidence on governance drivers of integrated disclosure, complementing predominantly developed-market studies.
👥 読者別の含意
🔬研究者:新興国における取締役会特性と統合開示の関係を定量化した実証研究として、ガバナンス・開示研究の比較材料になる。
🏢実務担当者:取締役会の規模とジェンダー多様性が非財務開示の充実に寄与する可能性を示し、開示体制構築の参考になる。
🏛政策担当者:人的・知的資本開示を促す枠組み整備と、取締役会構成に関する規制設計の根拠として参照できる。
📄 Abstract（原文）
This study examined the effect of board characteristics on integrated financial disclosure among listed industrial goods firms in Nigeria. Using a quantitative research design, data were collected from annual reports and integrated disclosures of ten purposively selected firms from a population of thirteen listed companies on the Nigerian Stock Exchange. The study employed multiple regression analysis to assess the relationship between board characteristics, including board size, independence, gender diversity, and expertise, and disclosure of financial, human, and intellectual capital. The findings indicated that board size and gender diversity significantly and positively influenced all forms of capital disclosure, suggesting that larger and more diverse boards enhanced transparency and reporting quality. Board independence exhibited mixed effects, showing no significant impact on financial capital disclosure while negatively affecting human and intellectual capital reporting. The study concluded that effective board composition, particularly adequate board size and gender diversity, played a crucial role in enhancing integrated financial disclosure, while excessive independence could limit engagement with non financial reporting. Based on these results, the study recommended that industrial goods firms maintain well-sized, gender-diverse boards, balance board independence with active oversight, and implement capacity-building initiatives to strengthen disclosure practices. Policymakers and regulators were also advised to promote disclosure frameworks supporting human and intellectual capital reporting, particularly for older firms, to improve transparency and accountability in corporate reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56201/jafm.vol.12.no2.2026.pg202.217first seen 2026-09-19 05:12:02
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