Board Attributes and Financial Risk Management Disclosure of Manufacturing Firms
Board Attributes and Financial Risk Management Disclosure of Manufacturing Firms

Summary/Abstract: This study looks into how board attributes affect listed manufacturing companies' financial risk disclosure to the Nigeria Exchange Group. The specific objectives of the study are to ascertain the effect of board size and board expertise on financial risk management disclosure of listed manufacturing firms on Nigeria Exchange Group. For this study, an ex post facto research design was employed. Purposive sampling technique was used to select s forty (40) listed manufacturing firms as sample size. The study covers the period of 2014 to 2023 for statistical analysis the study finds that board financial expertise has no significant effect on the financial risk management disclosure. The study recommends among others that Since board financial expertise does not influence financial risk management disclosure significantly, therefore board financial expertise should possess not only accounting and taxation expertise, but also knowledgeable about financial management and insurance. This will help board members to appreciate importance of financial risk management disclosure to firm stakeholder.

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