Institutional shareholder activism in Nigeria: an accountability perspective
Journal Publication ResearchOnline@JCUAbstract
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.
Journal
Accounting Forum
Publication Name
N/A
Volume
40
ISBN/ISSN
1467-6303
Edition
N/A
Issue
2
Pages Count
11
Location
N/A
Publisher
Elsevier
Publisher Url
N/A
Publisher Location
N/A
Publish Date
N/A
Url
N/A
Date
N/A
EISSN
N/A
DOI
10.1016/j.accfor.2016.03.001