dc.contributor.author	Shitu, Abdul Muftah
dc.contributor.author	Lawal, Tajudeen
dc.contributor.author	Lawal, LuKman Ojedele.
dc.contributor.author	Yunusa, Mahommad
dc.date.accessioned	2025-02-02T20:50:17Z
dc.date.available	2025-02-02T20:50:17Z
dc.date.issued	2025-01-26
dc.description	Experimental/Survey Research Study/Design
dc.description.abstract	They say that humans are all-encompassing and are the driving force behind every business' success. Without employees, businesses would be unable to function and have no one with whom to interact. Although, there is an advancement in automated systems and artificial intelligence, human beings still continue to be the main drivers of innovation and production. Therefore, the purpose of this study is to investigate how board structure affects the disclosure of human capital in Nigerian listed companies. Data were collected from forty-four listed non-financial services firms in Nigeria from 2013-2022. The study analysed the data by means of descriptive statistics to provide summary statistics for the variables. Similarly, the study adopted Ordinary Least Square (OLS) regressions to test the hypotheses. The results of the regression analysis showed that board gender diversity, board education, and the gender makeup of the audit committee all significantly influenced the disclosure of human capital. The result however showed that board nationality does not affect the disclosure of human capital of the firms. This study concludes that board structure improves human capital disclosure of listed non-financial firms in Nigeria. The study recommends that board of directors should be made to have more women and persons with knowledge in accounting, finance, economics and business management as part of the board of the firms in order to influence the decision to increase their human capital disclosure. Keywords: board education, board gender, board nationality, board structure, human capital disclosure.
dc.description.sponsorship	Team of Authors' Sponsorship
dc.identifier.citation	Shitu, A. M., Lawal, T., Lawal, L. O. and Yunusa, M. (2024).
dc.identifier.issn	2805-3672
dc.identifier.uri	https://kwasuspace.kwasu.edu.ng/handle/123456789/3807
dc.language.iso	en
dc.publisher	FUOYE Journal of Accounting and Management.
dc.relation.ispartofseries	2814-1717; Report Number, 2.22.46
dc.title	Corporate Board Structure and Human Capital Disclosure of Listed Firms in Nigeria
dc.type	Article

Corporate Board Structure and Human Capital Disclosure of Listed Firms in Nigeria

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