Intellectual Capital Disclosure in Financial Reports of Nigerian Companies

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dc.contributor.authorRamat, Titilayo Salman
dc.contributor.authorNoah, Abdulrafiu Olaiya
dc.contributor.authorOlubunmi Florence, Osemene
dc.date.accessioned2020-05-29T15:15:04Z
dc.date.available2020-05-29T15:15:04Z
dc.date.issued2013
dc.description.abstractThis study examines the extent and quality of intellectual capital (IC) disclosure in the financial reports of selected companies in Nigeria, IC disclosure index was constructed to code items in the annual reports of 50 different Nigerian companies using content analysis methods. The finding of the study is consistent with the previous studies, revealing that the levels of IC disclosures in the financial reports of the sampled companies are not high. Most of the reported IC drivers are expressed in narrative and qualitative rather than in quantitative or monetary terms. Relational capital was the highest reported in the financial statements of Nigerian companies as well as having the highest quality of disclosure among the three main categories of IC.en_US
dc.identifier.issn1595-2738
dc.identifier.urihttp://hdl.handle.net/123456789/4108
dc.language.isoenen_US
dc.publisherFaculty of Social Sciences, Usmanu Danfodiyo University, Sokotoen_US
dc.relation.ispartofseries3;1
dc.subjectIntellectual capitalen_US
dc.subjectdisclosureen_US
dc.subjectannual reportsen_US
dc.subjectNigerian Companiesen_US
dc.titleIntellectual Capital Disclosure in Financial Reports of Nigerian Companiesen_US
dc.typeArticleen_US

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