An Analysis of the determinants of voluntary structural capital disclosure by public listed Nigerian companies

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dc.contributor.authorSalman, Ramat Titilayo
dc.contributor.authorYahaya, khadijat A.
dc.contributor.authorSanni, Mubaraq
dc.date.accessioned2018-05-23T11:18:16Z
dc.date.available2018-05-23T11:18:16Z
dc.date.issued2015
dc.description.abstractThis 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.en_US
dc.identifier.citationSalman, R. T., Yahaya, K. A., & Sanni M. (2015): An Analysis of the Determinants of Voluntary Structural Capital Disclosure by Public Listed Nigerian Companies. Ilorin Journal of Accounting, 2(2), 12-22. Published by Accounting Department, University of Ilorin.en_US
dc.identifier.issn2408-5375
dc.identifier.urihttp://hdl.handle.net/123456789/282
dc.language.isoenen_US
dc.publisherDepartment of Accounting, university of ilorinen_US
dc.relation.ispartofseries2;1
dc.subjectStructural capitalen_US
dc.subjectcapital disclosureen_US
dc.subjectvoluntary disclosureen_US
dc.titleAn Analysis of the determinants of voluntary structural capital disclosure by public listed Nigerian companiesen_US
dc.typeArticleen_US

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