Moderating Role of Board Independence on the Relationship Between ESG Disclosure Quality and Firm Value: Evidence from Listed Manufacturing Firms in Nigeria
This study investigates the moderating influence of board independence on the relationship between Environmental, Social, and Governance (ESG) disclosure quality and firm value, proxied by Tobin’s Q, among 22 listed manufacturing companies in Nigeria from 2015 to 2024 (220 firm year observations). Employing a random...