id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-52248	Muhammed Kamaldeen Usman	Sustainability Committee, Audit Firm Type and Corporate Sustainability Reporting of Non-Financial Firms in Nigeria	2024	18	.pdf	application/pdf	5672	305	38	This was modified because the researcher focused on the relationship between corporate governance and business characteristics (board size, board independence, CEO duality, director’s shareholding, audit committee, firm age, firm growth, firm debt ratio and firm size) and sustainability reporting disclosure considering 2010-2013 annual reports of Taiwan 50 Index-listed companies which are different from this current study. The association between predictors and sustainability reporting practices in listed non-financial firms was elucidated through the interpretation of coeffi- cient values, t-values, and probability values (sig), which reveal both the direc- tion and strength of the relationships among the variables.	cache/cjfa-52248.pdf	txt/cjfa-52248.txt