AN ANALYSIS OF THE DETERMINANTS OF VOLUNTARY STRUCTURAL CAPITAL DISCLOSURE BY PUBLIC LISTED NIGERIAN COMPANIES

Simple item page
dc.contributor.authorYahaya, Khadijat
dc.contributor.authorSalman, Ramat Titilayo
dc.contributor.authorSanni, Mubaraq
dc.date.accessioned2021-10-12T10:52:37Z
dc.date.available2021-10-12T10:52:37Z
dc.date.issued2019
dc.description.abstractThis 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.en_US
dc.identifier.issn2408-5375
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/6577
dc.language.isoenen_US
dc.publisherDepartment of Accounting, University of Ilorinen_US
dc.relation.ispartofseries6;1
dc.subjectCapitalen_US
dc.subjectDisclosureen_US
dc.subjectNigeriaen_US
dc.subjectStructuralen_US
dc.subjectVoluntaryen_US
dc.titleAN ANALYSIS OF THE DETERMINANTS OF VOLUNTARY STRUCTURAL CAPITAL DISCLOSURE BY PUBLIC LISTED NIGERIAN COMPANIESen_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
ILORIN JOURNAL OF ACCOUNTING 2015.pdf
Size:
483.08 KB
Format:
Adobe Portable Document Format
Description:
Main article
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections