Although firms increasingly publish sustainability reports, assuring such reports is relatively new. This study reviews the literature of sustainability assurance to evaluate the intellectual development of the field and provide recommendations for future studies. It also demonstrates the role of assurance to enhance the credibility of sustainability reports and corporate reputation. This paper systematically reviews 94 papers obtained from the Scopus database between 1993 and August 2021. Our study shows that there is an increase in the number of studies published in recent years. We also found that some countries have received limited attention, such as the USA. The scant literature examining sustainability assurance in private institutions and non-profit organisations should be reinforced. Likewise, the sustainability research also provides limited evidence on the governance debate. The vast majority of research is not based on theoretical grounds. The need for assurance of sustainability reports not only enhances the reputation but also adds more value to the organisation’s planning, monitoring, and accountability. We highlight several new research suggestions that may enhance the understanding of sustainability assurance practices.

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Sustainability assurance practices: a systematic review and future research agenda

This paper examines the impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm. A random-panel data methodological approach underpins this study. The study ...

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2019.1687270

Impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm

The main aim of this study is to discover what influences the financial performance of a given Nollywood film in Nigerian cinemas. We hypothesize that social media, filmmakers and friends influences financial performance of Nollywood films in Nigeria. In order to achieve this objective, we adopted survey research design methodology via the use of google forms to generate 530 copies of questionnaire between November 2018 and January 2019. Using resource dependency theory, we find out that social media, filmmakers and friends are major determinant of Nollywood financial performance in Nigeria. We recommend that filmmakers should embark on more social media campaigns and adverts in order to generate more revenue and profit for their films.

/pdf/nollywood-accounting-and-financial-performance-evidence-from-5mfc1b7a35.pdf

Nollywood Accounting and Financial Performance: Evidence From Nigerian Cinemas

There has been a consistent argument in the literature as regards the importance of grey directors on board, and their impact on firm performance with most studies focused on developed economies. H...

https://www.tandfonline.com/doi/pdf/10.1080/23322039.2020.1815962

Grey directors, corporate governance and firms performance nexus: Evidence from Nigeria

/pdf/women-on-board-firm-size-and-cash-holding-empirical-evidence-47ybbi69lc.pdf

Women on board, firm size and cash holding: Empirical evidence from the developing country

Cash holding decision is a very crucial decision that strongly affects the performance of an organization. Corporate dynamism as a corporate governance tool was explored in this study in order to establish its relationship with cash holding decision in listed manufacturing companies in Nigeria. Board skill, female leadership, foreign directors, board ownership and directors’ compensation were used as proxies for corporate dynamism. A panel regression model was adopted in this study to examine the implication of corporate dynamism on cash holding decisions spanning six years from 2012 to 2017. Random sampling technique was employed in order to arrive at thirty firms out of thirty-seven listed manufacturing firms, which comprised industrial and consumer goods sector. Board ownership and the existence of foreign expatriates were found to have a significant effect on cash holding decisions. It is concluded that directors with significant holdings tend to be more aggressive towards activities that enhance the performance of a firm, one of which is ensuring that optimal level of cash is held at a particular point in time in order to guide against liquidity problems, which may be caused by overtrading or even keeping excess idle cash, which is supposed to be invested in profitable ventures. Also, the fact that the existence of foreign expatriates will affect cash holding decisions, which may be justified by the fact foreign expatriates are displaying expertise because of diverse experience that they have been able to gain from different parts of the world.

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Corporate dynamism and cash holding decision in listed manufacturing firms in Nigeria

This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of 2014–2016, the result shows that the influence of audit committee independence and gender diversity of audit committee are significantly positive on the sustainability disclosure. However, the audit committee magnitude has a negative and significant influence on the sustainability disclosure. This paper is unique as we consider the importance of the gender diversity of the committee given its relative contribution to sustainability reporting quality. This study tends to provide insights on sustainability reporting and assist stakeholders in emphasizing on the importance of sustainability disclosure through the audit committee oversight.

/pdf/audit-committee-characteristics-and-sustainability-206fzoxpsu.pdf

Adenike Aina

Papers

Corporate dynamism and cash holding decision in listed manufacturing firms in Nigeria

Audit committee characteristics and sustainability performance in Nigerian listed banks