Institutional shareholder activism in Nigeria: an accountability perspective

Uche, Chinyere O., Adegbite, Emmanuel, and Jones, Mike (2016) Institutional shareholder activism in Nigeria: an accountability perspective. Accounting Forum, 40 (2). pp. 78-88.

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Abstract

Research has identified institutional shareholders and shareholders’ associations as separate groups that are able to interact and promote accountability through shareholder activism. This study employs a qualitative methodology to critically evaluate how institutional shareholders perceive the participation of Nigerian shareholders’ associations in shareholder activism. We examine three features of accountability that are vital in shareholder activism; dialectical activity, independence and agenda. We contribute to the accountability literature by showing how these three features shape institutional share-holders’ perception of shareholders’ associations as shareholder activists. Our findings show distinct differences between the views of representatives from active and passive institutional shareholders.

Item ID: 54459
Item Type: Article (Research - C1)
ISSN: 1467-6303
Keywords: accountability theory; agency theory; institutional shareholders; Nigeria; shareholder activism; shareholders' associations
Date Deposited: 05 Jul 2018 00:47
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement @ 100%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9001 Financial Services > 900199 Financial Services not elsewhere classified @ 100%
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