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| Transparency and Integrity in Nigeria Listed Firms (The Saints and Sinners Behaviour toward Corporate Performance)
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Agbadua Oyakhiromhe Bamidele (Ph.D), Obomeile Cyril, Ohiokha I. Friday (Ph.D)
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Abstract:
The study empirically reviewed transparency and integrity in Nigeria firms with focus on the saints and sinners behaviour towards corporate performance. Secondary data were collected from published financial statement of sixty (60) firms to represent saints and sinners firms from 2008-2021. Return on assets was used to proxy corporate performance (dependent variables), while board size, board independence, board meetings, board diversity, audit committee meeting, audit independence and audit diversity were used as proxy for transparency and integrity. The data were analysed using the panel OLS regression analysis. It was established from the result that board size, board independence, audit committee meeting and audit independence all have noticeable influence on corporate performance. It was therefore recommended among others that to improve corporate performance those at the hem of affairs should beam their spotlight on increasing board independence and audit independence as this will ensure greater transparency and act as effective monitoring tool.
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