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This paper examines the effects of CEO attributes on risk disclosure by 112 listed firms in Nigeria over a period of 10 years (2012-2021). The CEO attributes used include nationality, ownership, gender, turnover, and tenure; while risk disclosure is measured by a dummy variable, which is 1 if disclosed or else 0. The Multiple Regression Analysis is employed in estimating the impacts, over the 10-year period. The estimation results reveal that the effects of CEO nationality and ownership are positive and significant. The results further reveal that CEO gender, turnover and tenure are able to significantly respond to risk disclosure. Generally, the estimation results conform to theoretical expectations. One major implication of the findings is that listed firms in Nigeria have their CEO playing major role in risk disclosure. It is therefore important for these firms to develop stronger relations between their CEOs and risk disclosure. The paper was motivated by the fact that less attention has been given to the role of CEOs in enhancing risk disclosure among listed firms in Nigeria. Previous research have tended to focus more on deposit money banks. Furthermore, adequate research has yet to be done on how the CEO could enhance risk disclosure among other sectors of the Nigerian economy. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behaviour. The study is limited by the number of samples, specifically the 112 listed firms in Nigeria. It is expected that further research can increase the total sample of companies or by adding to the research period or using company samples from other Exchanges, not only the Nigerian Exchange. Our study results show that the R-square value in the model is 63%; further research is expected to be able to add other characteristic variables that may influence the role of CEO in enhancing risk disclosure by a company.
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