School of Accounting, Finance and Economics

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Browsing School of Accounting, Finance and Economics by Subject "accountability theory"

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    Institutional shareholder activism in Nigeria: An accountability perspective
    (Elsevier, 2016-03-30) Uche, C.; Adegbite, E.; Jones, M.
    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 shareholders’ associations in shareholder activism. Exploring the Nigerian context, 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.