Gabriel Obasi Chidozie Udu’s research while affiliated with Ebonyi State University and other places

Even though the determinants of sustainability reporting have been highly studied, the influence of Board Governance characteristics on sustainability reporting has mainly remained understudied in Africa, especially Nigeria, despite the overwhelming Business opportunities in the country. This study, therefore, investigates the influence of Board Governance on sustainability accounting and reporting, drawing insights from large businesses listed in Nigerian stock exchanges. Using a sample of 167 reports drawn from three sources—annual reports, sustainability reports, and website over the period 2015 to 2020, this study employs content analysis to quantify three layers of sustainability disclosure and fixed effects regression estimation model to predict the influence of Board governance variables on sustainability reporting quality. Our results indicate that Board governance characteristics such as Board capacity, board independence and Board Incentives are significant factors that affect sustainability reporting quality. The results further suggest that although the number of directors on the board is positively associated with the quality of sustainability reporting, CEO duality is insignificant and has a negative association with the quality of sustainability reporting. This study provides evidence that setting up long-term incentive-based compensation affects sustainability reporting positively in developing countries, such as Nigeria.

This study is on entrepreneurship education and new business creation among Ebonyi State University Graduates (2014-2020). 2014 was used as the base year because it was in 2014 that the University started offering entrepreneurship courses with emphasis on the development of entrepreneurship competencies, acquisition of entrepreneurship skills and development of entrepreneurship attitude. Specific objectives of the study were to determine the degree to which development of entrepreneurship competencies, entrepreneurship skills, and improvement of entrepreneurship attitude affect new business creation among Ebonyi State University Graduates. It was survey research that used a sample size of 392 from a population of 21,120. Using regression model to analyze data, it was found that development of Entrepreneurship competencies had significant positive (0.105) effect on new business creation; Entrepreneurship Skills had significant positive (0.346) effect on new business creation; and entrepreneurship attitude had significant positive (0.587) effect on new business creation among EBSU graduates. The implication of the study is that development of entrepreneurship competencies significantly affect creation of new businesses. The study recommends increase in duration and content of entrepreneurship education to ensure a link between the graduates and the business world.