EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?

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Journal of Economy and Business, No. 31, 2025.

Preliminary communication

https://doi.org/10.46458/27121097.2025.31.44

EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?

Julius Ariyo Akinloye orcid.org/0009-0002-0884-3670 ; Department of Accounting, Osun State University, Osogbo, Nigeria
Aderemi Olalere Adebayo ; Department of Accounting, Osun State University, Osogbo, Nigeria
Ibrahim Jimoh orcid.org/0000-0001-7495-418X ; Department of Accounting, Oduduwa University, Ipetumodu, Nigeria

Full text: english pdf 516 Kb

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APA 6th Edition

Akinloye, J.A., Adebayo, A.O. & Jimoh, I. (2025). EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, (31), 44-64. https://doi.org/10.46458/27121097.2025.31.44

MLA 8th Edition

Akinloye, Julius Ariyo, et al. "EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?." Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, vol. , no. 31, 2025, pp. 44-64. https://doi.org/10.46458/27121097.2025.31.44. Accessed 20 Jul. 2026.

Chicago 17th Edition

Akinloye, Julius Ariyo, Aderemi Olalere Adebayo and Ibrahim Jimoh. "EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?." Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru , no. 31 (2025): 44-64. https://doi.org/10.46458/27121097.2025.31.44

Harvard

Akinloye, J.A., Adebayo, A.O., and Jimoh, I. (2025). 'EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?', Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, (31), pp. 44-64. https://doi.org/10.46458/27121097.2025.31.44

Vancouver

Akinloye JA, Adebayo AO, Jimoh I. EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru [Internet]. 2025 [cited 2026 July 20];(31):44-64. https://doi.org/10.46458/27121097.2025.31.44

IEEE

J.A. Akinloye, A.O. Adebayo and I. Jimoh, "EFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?", Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, vol., no. 31, pp. 44-64, 2025. [Online]. https://doi.org/10.46458/27121097.2025.31.44

Abstract

Corporate social responsibility (CSR) disclosures have become a crucial element of corporate openness and engagement with stakeholders, especially in the banking industry. The disclosures are influenced by key elements such as the traits of the Chief Executive Officer (CEO), financial experience, diversity, tenure, and nationality. The CEO exerts significant influence in shaping the company's reporting, particularly in terms of CSR reporting, due to their position as the most influential individual within the organisation. However, Nigerian Deposit Money Banks (DMBs) are facing growing scrutiny to showcase their dedication to sustainable and ethical operations by providing detailed CSR disclosures. Therefore, this study examined the effect of CEO attributes on CSR disclosure of DMB in Nigeria. The data for this study were extracted from annual reports of the 13 listed DMBs for the period of eight (8) years from 2015 - 2022. The findings of this study revealed that the gender diversity, nationality, and tenure of the CEO are key elements that greatly influence the CSR disclosure of DMBs in Nigeria. In conclusion, the CEO attributes have a significant influence on the CSR disclosure of DMBs in Nigeria. The study recommended that banks appoint CEOs with positive attributes, as the findings indicate a significant impact on the companies' CSR practices.

Keywords

CEO attributes; Gender Diversity; CSR Disclosure; DMB; Nigeria

Hrčak ID:

345274

URI

https://hrcak.srce.hr/345274

Publication date:

3.3.2026.

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