Abstract
The study investigated the moderating effect of chief executive officer (CEO) demographics and the relationship between corporate attributes and social responsibility disclosure of quoted manufacturing firms in Nigeria. Four specific objectives, four research questions and four null hypotheses guided the study. Ex-post facto and analytical research design based on secondary data collected from annual financial reports of selected listed manufacturing companies in Nigeria was used for die study. The population consisted of fifty-nine (59) companies of which thirty-six (36) manufacturing companies were drawn as samples using purposive sampling technique. Data generated were analysed using Moderated Regression Analysed technique (MRA). Specifically, the probability values, (p-values) from the regression outputs formed the basis for the decision on the statistical significance of the coefficients obtained for each tested hypothesis. The findings reveal that CEO educational qualification has a significant moderating effect on the relationship between board independence and corporate social responsibility (CSR) disclosure. Further outcomes obtained from the regression analysis reveals that CEO educational qualification has no significant moderating effect on the relationship between other firm attributes; board size, firm profitability, firm size and CSR disclosure. Based on the findings, it is concluded that CEO educational qualification is a significant moderator that affects the relationship between board independence and CSR disclosure during the period under review. It is recommended among others, that strong emphasis should be given to simultaneous policies that consider improved board independence together with hiring a CEO with more educational qualification.
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