Corporate governance and capital structure: evidence from listed firms in Nigeria stock exchange

Uwalomwa Uwuigbe ()
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Uwalomwa Uwuigbe: Covenant University, Nigeria

The Journal of Accounting and Management, 2014, issue 1, 5-14

Abstract: This study basically examined the relationship between corporate governance and capital structure decisions of listed firms in Nigeria. However, based on the availability of data for the study, the following corporate governance variables were considered (board size, CEO duality, board composition and managerial ownership) while debt to equity ratio was adopted as the criterion for capital structure. To accomplish this objective, the annual report for the period 2006 -2011 was analyzed. In addition, the study considered a total of 40 listed firms in the Nigerian stock exchange market. The choice of the selected firms’ arises based on the capital structure and the equity ownership structure of the listed firms.

Keywords: governance; capital (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2014:i:1:p:5-14

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