Environmental, Social and Governance Disclosure and the Financial Stability of Quoted Deposit Money Banks in Nigeria: Heterogeneous Effects on Profitability, Capital, Liquidity, Asset Quality and Insolvency Risk
This study examines the relationship between environmental, social and governance (ESG) disclosure and the financial stability of quoted deposit money banks in Nigeria, and whether governance structure moderates that relationship. Using panel data hand-collected from the audited annual and sustainability reports of twe...