Effect of board diversity on risk disclosure of listed deposit money banks in Nigeria
DOI:
https://doi.org/10.33003/fujafr-2026.v4i3.432.511-523Keywords:
Board financial expertise, board gender diversity, risk disclosureAbstract
Purpose: The disclosure of risk is an important aspect of a company’s financial reporting. This study examines the effect of board diversity on risk disclosure of listed deposit money banks in Nigeria.
Methodology: A sample of eleven deposit money banks out of 14 listed in the Nigerian Exchange Group period 2015-2024 was used. Panel regression was used in the analysis.
Results and conclusion: The result showed that board committee expertise has positive effect on risk disclosure while board gender diversity has no significant effect on Risk disclosure of listed deposit money banks in Nigeria.
Implications of findings: The study recommended that more board with background in accounting or financial education should maintain be giving more priority as it can promote risk disclosure.
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