CONCLUSION
As for the company leverage, the table F value stands to out weight calculated F value, hence, the study
concludes the acceptance of null hypothesis, there is no significant relationship between company leverage and
corporate risk disclosures. It is recommended that, the CBN and other regulators responsible for term loan
should come up with a comprehensive guidelines and policies on corporate risk disclosure, because a lot of companies complaint on their inability to access loan facilities from the financial institutions and resulted their operation to carry on below normal capacity, this is very dangerous and is at detriment of the Nigerian economy. This move can help financial institutions to assess company risks and give them loan facility on demand; this is good and can facilitate Nigerian economy.