The Effect of Environmental, Social and Governance Disclosure Quality on Tobin’s Q of Listed Deposit Money Banks in Nigeria
This study examines the effect of environmental, social and governance (ESG) disclosure quality on Tobin’s Q of listed deposit money banks (DMBs) in Nigeria over the period 2014-2024. Departing from the quantity-based indices that dominate the emerging-market literature, the study operationalizes disclosure quality thr...