Osemeke, Louis and Adegbite, Emmanuel (2016) Regulatory multiplicity and conflict: towards a combined code on corporate governance in Nigeria. Journal of Business Ethics, 133 (3). pp. 431-451. ISSN 0167-4544 (Print), 1573-0697 (Online) (doi:https://doi.org/10.1007/s10551-014-2405-3)

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Abstract

Given the multiplicity of codes designed to regulate different stakeholders in terms of promoting good corporate governance, this paper examines areas of conflicts among the various codes and the associated implications for corporate governance practices and regulatory compliances by public-listed Nigerian firms. Using the conflict-signalling theory for developing the conceptual framework, this study examines the proliferation of codes in Nigeria, through a mixed method approach to provide an exploratory account of the implications of corporate governance regulatory multiplicity. Evidence suggests the presence of conflict among the various codes which contributes to reduced compliance by firms and ineffective enforceability by regulatory agencies, which both impede good corporate governance in Nigeria. The findings advance conflict-signalling theory as an important framework for understanding the implications of the conflicts arising from the multiplicity of codes.

Item Type:	Article
Uncontrolled Keywords:	corporate governance, multiplicity, code of corporate governance, developing countries, Nigeria, conflict-signalling theory
Subjects:	B Philosophy. Psychology. Religion > BJ Ethics H Social Sciences > HF Commerce
Faculty / School / Research Centre / Research Group:	Faculty of Business > Department of Accounting & Finance
Last Modified:	17 Oct 2016 10:00
URI:	http://gala.gre.ac.uk/id/eprint/12312

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