Regarding board size (BSZ), it ranges from 7 to 20, a median of 15, and an average size of 14 members, which is in line with the requirements of the NCCG 2011.
With consideration to RMD and ROA, the significant positive relationship obtained is in line with the expectation of the NCCG 2011 and the finding of Nahar et al.
Therefore, this study has contributed to literature by examining the relationship between board characteristics, risk management disclosure and performance of Deposit Money Banks (DMBs) in Nigeria based on agency theory and the NCCG 2011.
To make sure there is a local focus to how money is spent on health services the NCCG has four localities - North, West, Blyth Valley and Central.
The main aims of NCCG are to focus on improving patient care against a backdrop of challenging economic times teamed with a historically tight healthcare budget for Northumberland and an increasingly elderly population with nearly 10% of the county's population being over 75 years old.
Jackie Cairns, associate director of commissioning (Northumberland) at NHS North of Tyne said: "NCCG has been established in its current format since February 2011 and is built on natural local areas across the county.
These are: * Public health and prevention - NCCG aims to work with social care to proactively improve health for local people.
End of life care - NCCG will ensure that people are supported to make choices about their care and place of death and be assured that their choices are respected and dignity maintained.
The essence of this disclosure is to boost the confidence of stakeholders in the company's ability in recognizing, evaluating, and controlling of its risks accordingly (Wong, 2012; COSO, 2009; NCCG, 2011).
(2017), where the risk categories are based on the requirements of the NCCG 2011.
Based on the result of annual disclosure intensity of risk management categories in Table 4, information on the availability of risk management committee (RMPD1) and the responsibilities and functions of the risk management committee (RMPD2) have been fully disclosed from the year 2012 to 2015, indicating strict adherence to the requirements of the NCCG 2011 regarding these items of risk management category.
Despite the appearance of no disclosure on the items of risk management category, yet, the result indicates that there is significant disclosure of risk management practice of listed financial service firms in Nigeria, signifying a strong adherence to the requirements of the NCCG 2011.