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Institutional shareholder activism in Nigeria: An accountability perspective

Author

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  • Chinyere O. Uche
  • Emmanuel Adegbite
  • Mike Jones

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 shareholders’ perception of shareholders’ associations as shareholder activists. Our findings show distinct differences between the views of representatives from active and passive institutional shareholders.

Suggested Citation

  • Chinyere O. Uche & Emmanuel Adegbite & Mike Jones, 2016. "Institutional shareholder activism in Nigeria: An accountability perspective," Accounting Forum, Taylor & Francis Journals, vol. 40(2), pages 78-88, June.
    • Handle: RePEc:taf:accfor:v:40:y:2016:i:2:p:78-88
    DOI: 10.1016/j.accfor.2016.03.001
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    Cited by:

    1. Kwabi, Frank O. & Boateng, Agyenim & Adegbite, Emmanuel, 2018. "The impact of stringent insider trading laws and institutional quality on cost of capital," International Review of Financial Analysis, Elsevier, vol. 60(C), pages 127-137.
    2. Abdul Wahab, Nor Shaipah & Ntim, Collins G. & Tye, Wei Ling & Shakil, Mohammad Hassan, 2022. "Book-tax differences and risk: Does shareholder activism matter?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    3. Franklin Nakpodia & Emmanuel Adegbite & Kenneth Amaeshi & Akintola Owolabi, 2018. "Neither Principles Nor Rules: Making Corporate Governance Work in Sub-Saharan Africa," Journal of Business Ethics, Springer, vol. 151(2), pages 391-408, August.
    4. Frank O. Kwabi & Agyenim Boateng & Emmanuel Adegbite, 2019. "International equity portfolio investment and enforcement of insider trading laws: a cross-country analysis," Review of Quantitative Finance and Accounting, Springer, vol. 53(2), pages 327-349, August.
    5. Kimani, Danson & Ullah, Subhan & Kodwani, Devendra & Akhtar, Pervaiz, 2021. "Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    6. Areneke, Geofry & Adegbite, Emmanuel & Tunyi, Abongeh, 2022. "Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors," International Business Review, Elsevier, vol. 31(5).
    7. Mohammed Naif Alshareef, 2024. "Ownership Structure and Financial Sustainability of Saudi Listed Firms," Sustainability, MDPI, vol. 16(9), pages 1-14, April.

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