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A. Alhassan

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Open access Aug 2026

Effect of Board Characteristics on Forward-Looking Accounting Information Disclosure in Listed Financial Firms in Nigeria

This study examines the effect of board characteristics on forward-looking accounting information disclosure (FLAID) among listed financial firms in Nigeria over the period 2015 to 2024. An ex post facto research design was adopted, given that board attributes such as size, independence, gender diversity, and financial...

A. Alhassan · 0 citations

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