Board attributes and intellectual capital disclosure of listed non-financial services firms in Nigeria
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Date
2022-09-29
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Kashere Journal of Management Sciences
Abstract
Intellectual capital is a hidden asset that generates wealth for organisation but which are rarely shown
in the financial statement of firms. This study therefore examines the impact of board attributes on
intellectual capital disclosure of four hundred and forty-four firm-year observations of listed non financial services firms in Nigeria from 2011-2020. The study analysed the data by means of
descriptive statistics to provide summary statistics for the variables. Similarly, the study adopted
Robust Ordinary Least regressions to test the study hypotheses using STATA software. The regression
results revealed that board gender and educational attributes have significant positive impact on
intellectual capital disclosure. However, the study revealed that board ownership has no significant
impact on intellectual capital disclosure of the firms. The study recommends that management should
consider the inclusion of more women as part of the board of directors of the non-financial services
firms in order to influence the decision to increase their intellectual capital disclosure. Also, in order to
improve monitoring capacities and expertise diversity of the board towards improvement in
intellectual capital, listed non-financial services firms in Nigeria should maintain the education level
of the board members. Finally, the percentage of shares held by directors should be regulated by the
firm's regulator in order to improve the intellectual capital disclosure of the firms
Description
it describes how board attributes influence intellectual capital disclosure
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Citation
Lawal T. (2022).Board attributes and intellectual capital disclosure in listed non-financial service firms in Nigeria. Kashere Journal of Management Sciences. 5 (2