Intangible Disclosure of Companies and Its Association with Corporate Characteristics in Nigeria
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Date
2013-03
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Faculty of Business and Social Sciences, University of Ilorin, Ilorin, Kwara State, Nigeria
Abstract
This paper examines the relationship between corporate characteristics and Intangible Assets Disclosure level in top hundred companies in Nigeria. The study used annual reports (Secondary data) of companies listed in Nigerian Stock Exchange as at July, 2010. The relationships were determined using intangible drivers under a number of hypotheses which were tested through regression analysis. The findings revealed that only 25% out of the sampled companies averagely disclose twenty five (20-25) percent of the total intangible assets. It was observed that intangible assets disclosures are significantly related with size of the company. The study concludes that with twenty-five percent of the sample companies revealing about 20 to 25 % (percent) of the total intangible assets in their financial statement shows that reporting of intangible assets is very low in Nigerian companies’ context.
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Mahamad, T, & Salman, R. T. (2013). Intangible Disclosure of Nigerian Companies and Its Association with Corporate Characteristics. Ilorin Journal of Business and Social Sciences, 15, (1), 1-14. Published by Faculty of Business and Social Sciences, University of Ilorin, Ilorin.