Browsing by Author "Yahaya, khadijat A."

Now showing 1 - 2 of 2
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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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    Application of the Value added Intellectual coefficient to Measure Corporate Performance: Evidence from Nigerian Service Comoanies
    (College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria, 2012) Salman, Ramat Titilayo; Yahaya, khadijat A.; Aliu, O. A
    This research work applies a new accounting method for measuring the “value creation” efficiency of company, the Value Added Intellectual Coefficient (VAIC) of Pulic. It also investigates the correlation between VAIC components and corporate performance, based on 2010 annual reports of 20 Nigerian listed service companies. After modifying the model, the findings show that the VAIC components had significant positive correlation with profitability (ROA) and market value (MV), and a negative correlation with productivity (ATO). Furthermore, the findings of the study suggest that service companies in Nigeria are capable of transforming intangible (intellectual) resources/assets to high value added service, as claimed by Public (2002).