Board attributes and intellectual capital disclosure of listed non-financial services firms in Nigeria

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dc.contributor.authorTajudeen Lawal
dc.date.accessioned2024-12-10T20:53:36Z
dc.date.available2024-12-10T20:53:36Z
dc.date.issued2022-09-29
dc.descriptionit describes how board attributes influence intellectual capital disclosure
dc.description.abstractIntellectual 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
dc.description.sponsorshipself
dc.identifier.citationLawal T. (2022).Board attributes and intellectual capital disclosure in listed non-financial service firms in Nigeria. Kashere Journal of Management Sciences. 5 (2
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/2882
dc.language.isoen
dc.publisherKashere Journal of Management Sciences
dc.titleBoard attributes and intellectual capital disclosure of listed non-financial services firms in Nigeria
dc.typeArticle
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