Browsing by Author "Sanni, Mubaraq"

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    An Analysis of the determinants of voluntary structural capital disclosure by public listed Nigerian companies
    (Department of Accounting, university of ilorin, 2015) Salman, Ramat Titilayo; Yahaya, khadijat A.; Sanni, Mubaraq
    This paper examines the determinants of voluntary structural capital disclosure of public listed Nigerian companies. Annual reports of year 2011 of 50 selected companies listed in the Nigerian Stock Exchange were used. Negative Binomial Regression was used to analyse the coefficient associated with variables measuring the managerial ownership. Negative binomial regression shows that coefficients associated with variables measuring the managerial ownership are significant. However, the multivariate analysis reveals that the performance of a company, listing status, interest in the pressure of stakeholders, the industry and competitive pressure are not explanatory factors of voluntary SCD. The result further reveals that most companies disclosed their structural capital in form of narrative than quantitative. In view of these findings, the study recommends that Nigerian companies should strive to disclose valuable items that will be useful for users of accounting information in making rational decision in quantitative form.
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    AN ANALYSIS OF THE DETERMINANTS OF VOLUNTARY STRUCTURAL CAPITAL DISCLOSURE BY PUBLIC LISTED NIGERIAN COMPANIES
    (Department of Accounting, University of Ilorin, 2019) Yahaya, Khadijat; Salman, Ramat Titilayo; Sanni, Mubaraq
    This paper examines the determinants of voluntary structural capital disclosure of publicly listed Nigerian companies. Annual reports of 2011 of 50 selected companies listed in the Nigerian Stock Exchange were used. Negative Binomial Regression was used to analyse the coefficient associated with variables measuring the managerial ownership. Negative binomial regression shows that coefficients associated with variables measuring the managerial ownership are significant. However, the multivariate analysis reveals that the performance of a company, listing status, interest in the pressure of stakeholders, the industry and competitive pressure are not explanatory factors of the voluntary SCD. The result further reveals that most companies disclosed their structural capital in form of narrative than quantitative. In view of these findings, the study recommends that Nigerian companies should strive to disclose valuable items that will be useful for users of accounting information in making rational decision in quantitative form.