Intellectual Capital Disclosure in Financial Reports of Nigerian Companies
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Date
2013-12
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Publisher
Faculty of Social Sciences, Usman Danfodiyo University, Sokoto
Abstract
The aim of this paper is to investigate the extent of the intellectual capital (IC) reporting in Nigerian context. It has been proved (through various researches) that intellectual capital is a source of competitive advantage and, if well managed can enhance corporate performance. It is in the light of this, that this study examines the extent of intellectual capital disclosure reporting in Nigerian companies using content analysis. Data were collected through secondary source from the annual reported of the sampled companies. The finding reveals that relational capital is the most disclosed out of the three intellectual capital categories. The top item disclosed are business collaboration, employees, customer and financial relations. Thereafter, the paper concludes with suggestion that Nigerian companies should voluntarily disclose their IC items to enhance value in the global market in order to enhance companies’ corporate performance.
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Keywords
Intellectual Capital, disclosure, annual reports, Nigerian companies