Corporate board structure and human capital disclosure of listed non-financial services firms in Nigeria.

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dc.contributor.authorLawal T
dc.contributor.authorLawal L. O
dc.contributor.authorShitu A. M
dc.contributor.authorYunusa M
dc.date.accessioned2025-03-12T13:08:07Z
dc.date.available2025-03-12T13:08:07Z
dc.date.issued2024-12-31
dc.descriptionThe article is about how board structure influence human capital disclosure in an organisation
dc.description.abstractThey 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
dc.description.sponsorshipSelf
dc.identifier.citationLawal T.Lawal L.O,Shitu A.M,Yunusa M (2024), Corporate board structure and human capital disclosure of listed non-financial services firms in Nigeria. Fuoye Journal of Accounting and Management, 7 (2) .22-46
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/4694
dc.language.isoen
dc.titleCorporate board structure and human capital disclosure of listed non-financial services firms in Nigeria.
dc.typeArticle
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