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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Emmanuel Akolo

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Open access Aug 2026

Effect of Board Attributes on Segment Reporting of Listed NonFinancial Firms in Nigeria

This study investigates the effect of board attributes on segment reporting practices of listed nonfinancial firms in Nigeria. Specifically, it examines how board independence, board financial expertise, and board gender diversity influence the extent and quality of segment disclosures in line with IFRS 8. Employing a...

Emmanuel Akolo · 0 citations
Open access Aug 2026

Effect of Audit Committee Attributers on Segment Reporting of Listed Non-Financial Firms in Nigeria

This study investigates the effect of audit committee attributes specifically independence, financial expertise, and meeting frequency on the quality of segment reporting among listed non-financial firms in Nigeria. The study adopts an ex post facto research design and utilizes panel data drawn from the annual reports...

Emmanuel Akolo · 0 citations

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