EMPIRICAL NEXUS BETWEEN CORPORATE GOVERNANCE ATTRIBUTES AND DIRECTORS REMUNERATION: NIGERIAN EVIDENCE

This study is aimed at investigating the relationship between corporate governance attributes and director’s remuneration in Nigerian quoted firms. Specifically attempted to proffer answers questions as it relates impact of board size, firm independence, chief executive officer duality on directors' remuneration. Secondary data were extracted from financial statements accounts sampled firms for a 25years period spanning 1997-2021. And analyzed using Ordinary Least Squares Regression (OLS) E-views version 10 The revealed that Board independence exerted positive effect remuneration, whereas presence had negative influence It was recommended position Companies Allied Matters Act (CAMA) 2020 concerns directors’ should be carefully adhered must not altered by any director irrespective their positions organization. concluded used yardstick determination rather measure fixing remuneration.
 Keywords: Director’s Remuneration, Size, Firm Independence, Chief Executive Officer Duality.