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Category: ICAS 2014 Proceedings
Author: Abubakar M. Dembo, Syamarlah Rasaratnam
Year: 2014
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This paper outlines a sample case study of ‘best practice’ as per the Nigerian 2011 code which can be adapted as role ‘model’. Oando PLC, one of the top 30 companies, is identified as the company which had complied with the Nigerian corporate governance code, in reference to transparency and internal control with “Excellent” performance. Similar to European codes, the Nigerian corporate governance codes are voluntary and listed companies are expected to comply with. This study explores the standard and quality of CG practices disclosed by Oando PLC, over the period 2010-2012, using the Nigerian 2011 Code as a benchmark.

Keywords: Corporate governance; disclosure; section 34 of the 2011 sec code; Oando PLC; Nigeria

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