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Corporate Governance, Industry Characteristic and Quality of Accounting Information: Evidence from Listed Insurance Companies in Nigeria.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Corporate Governance, Industry Characteristic and Quality of Accounting Information: Evidence from Listed Insurance Companies in Nigeria./
Author:	Ayo, Peter Abiodun.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
Description:	92 p.
Notes:	Source: Masters Abstracts International, Volume: 83-02.
Contained By:	Masters Abstracts International83-02.
Subject:	Decision making. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28719083
ISBN:	9798538126651

Corporate Governance, Industry Characteristic and Quality of Accounting Information: Evidence from Listed Insurance Companies in Nigeria.
Ayo, Peter Abiodun.

Corporate Governance, Industry Characteristic and Quality of Accounting Information: Evidence from Listed Insurance Companies in Nigeria. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 92 p.

Source: Masters Abstracts International, Volume: 83-02.

Thesis (M.S.)--Kwara State University (Nigeria), 2021.

This item must not be sold to any third party vendors.

The global economic crisis has increased the focus on the role of board of directors in ensuring integrity and transparency in corporate reporting of companies world-wide. Board characteristics are crucial in an organisation saddled with the responsibility of making decisions and determining the ability of monitoring management in carrying out its responsibilities efficiently and effectively. Consequently, this study examined the relationship between corporate governance mechanism and quality of accounting information. The specific objectives were to (i) examine the effect awareness of risk of takeover on risk and quality of accounting information of listed insurance companies in Nigeria; (ii) evaluate the effect of level of competition on quality of accounting information of listed insurance companies in Nigeria; (iii) examine the effects of Board attitude toward risk-takings on quality of accounting information of listed insurance companies in Nigeria; and (iv) determine the effect of ownership structure and the quality of accounting information of listed insurance companies in Nigeria. Primary data were collected through self-administered questionnaires using the 23 listed insurance companies on Nigerian Stock Exchange (NSE). Data collected were analyzed using multiple regression analysis to identify the relationship between corporate governance mechanism, industry characteristics and quality of accounting information. The results of the study revealed that Awareness of risk of takeover is positively related at 0.05%(0.33), level of competition is significantly positively related at 0.05%(0.50), board attitude toward risk taking is significantly positively related at 0.05%(0.53) level of significant to the quality of accounting information and ownership structure had significant positive relationship with the quality of accounting information at 0.05%,(0.37) level of significance. In line with these findings, the study concluded that awareness of risk of takeover, level of competition, board attitude toward risk-taking and ownership structure had a strong positive significant relationship with the quality of accounting information. Based on the findings this study therefore recommended that, the insurance companies in Nigeria should continue to put more emphasised on corporate governance mechanism such as awareness of risk of takeover, level of competition, board attitude toward risk-taking and ownership structure that promote quality of accounting information. In addition, Management of insurance companies should consider the appointment of full-time directors whose main responsibility is to ensure that sufficient attention is paid to the risk management, takeover market, information disclosure and ownership structure that enhances quality of accounting information.

ISBN: 9798538126651Subjects--Topical Terms:

517204
Decision making.
Subjects--Index Terms:

Corporate Governance

Corporate Governance, Industry Characteristic and Quality of Accounting Information: Evidence from Listed Insurance Companies in Nigeria.
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245 1 0 $a Corporate Governance, Industry Characteristic and Quality of Accounting Information: Evidence from Listed Insurance Companies in Nigeria.
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300 $a 92 p.
500 $a Source: Masters Abstracts International, Volume: 83-02.
500 $a Advisor: Afolabi, Adeoye;Sanni, Mubaraq.
502 $a Thesis (M.S.)--Kwara State University (Nigeria), 2021.
506 $a This item must not be sold to any third party vendors.
520 $a The global economic crisis has increased the focus on the role of board of directors in ensuring integrity and transparency in corporate reporting of companies world-wide. Board characteristics are crucial in an organisation saddled with the responsibility of making decisions and determining the ability of monitoring management in carrying out its responsibilities efficiently and effectively. Consequently, this study examined the relationship between corporate governance mechanism and quality of accounting information. The specific objectives were to (i) examine the effect awareness of risk of takeover on risk and quality of accounting information of listed insurance companies in Nigeria; (ii) evaluate the effect of level of competition on quality of accounting information of listed insurance companies in Nigeria; (iii) examine the effects of Board attitude toward risk-takings on quality of accounting information of listed insurance companies in Nigeria; and (iv) determine the effect of ownership structure and the quality of accounting information of listed insurance companies in Nigeria. Primary data were collected through self-administered questionnaires using the 23 listed insurance companies on Nigerian Stock Exchange (NSE). Data collected were analyzed using multiple regression analysis to identify the relationship between corporate governance mechanism, industry characteristics and quality of accounting information. The results of the study revealed that Awareness of risk of takeover is positively related at 0.05%(0.33), level of competition is significantly positively related at 0.05%(0.50), board attitude toward risk taking is significantly positively related at 0.05%(0.53) level of significant to the quality of accounting information and ownership structure had significant positive relationship with the quality of accounting information at 0.05%,(0.37) level of significance. In line with these findings, the study concluded that awareness of risk of takeover, level of competition, board attitude toward risk-taking and ownership structure had a strong positive significant relationship with the quality of accounting information. Based on the findings this study therefore recommended that, the insurance companies in Nigeria should continue to put more emphasised on corporate governance mechanism such as awareness of risk of takeover, level of competition, board attitude toward risk-taking and ownership structure that promote quality of accounting information. In addition, Management of insurance companies should consider the appointment of full-time directors whose main responsibility is to ensure that sufficient attention is paid to the risk management, takeover market, information disclosure and ownership structure that enhances quality of accounting information.
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773 0 $t Masters Abstracts International $g 83-02.
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