|
" Determinants of Intellectual Capital Disclosure Among Nigerian Listed Manufacturing Companies "
Ayinla, Fatai Babatunde
Salman, Ramat T.
| Document Type
|
:
|
Latin Dissertation
|
| Language of Document
|
:
|
English
|
| Record Number
|
:
|
1054252
|
| Doc. No
|
:
|
TL53369
|
| Main Entry
|
:
|
Ayinla, Fatai Babatunde
|
| Title & Author
|
:
|
Determinants of Intellectual Capital Disclosure Among Nigerian Listed Manufacturing Companies\ Ayinla, Fatai BabatundeSalman, Ramat T.
|
| College
|
:
|
Kwara State University (Nigeria)
|
| Date
|
:
|
2020
|
| Degree
|
:
|
M.S.
|
| student score
|
:
|
2020
|
| Note
|
:
|
110 p.
|
| Abstract
|
:
|
There is growing agreement that traditional financial reporting is inadequate in meeting the information needs of stakeholders, particularly in a knowledge economy characterised by a rapidly emerging emphasis on intellectual capital (IC). The collapse of many manufacturing companies does not fall on the tangible assets but due to improper disclosure of intangible assets that constitute a lot in value of the firm. The main objective of this study is to examine the determinants of intellectual capital disclosure (ICD) among Nigerian listed manufacturing companies. The specific objectives were to: Examine the effect of firm size on intellectual capital disclosure among Nigerian listed manufacturing companies; Determine the impact of profitability on intellectual capital disclosure among Nigerian listed manufacturing companies, Investigate the extent to which leverage influence on intellectual capital disclosure among Nigerian listed manufacturing companies; Evaluate the effect of audit firm type on intellectual capital disclosure among Nigerian listed manufacturing companies. This study adopted a descriptive and multiple ordinary least square (OLS) regression model. Data from annual reports of the sample listed manufacturing companies for the period of six years (2013-2018) with sample size of fifty-five (55) listed manufacturing companies. The study found that firm size, audit type, industry type and foreign listing were positively related with ICD among Nigerian listed manufacturing companies, whereas industry type and foreign listing are not significant at 10% significant level with p-value of 0.1352 and 0.3481 respectively while profitability and leverage are negative significant at 10% with p-value of 0.0513 and 0.0222 respectively. The study concluded that Firm size, Profitability, leverage and Audit type are determinants of intellectual capital disclosure of listed manufacturing companies in Nigeria.. Therefore, the study recommended that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure of both tangible and intangible assets. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital that they disclose. If Nigeria plans to continue being lucrative for investment, by not only local but foreign investors, then Nigerian companies have to disclose information that is expected by their stakeholders.
|
| Descriptor
|
:
|
Accounting
|
| Added Entry
|
:
|
Salman, Ramat T.
|
| Added Entry
|
:
|
Kwara State University (Nigeria)
|
| |