GENDER DIVERSITY AND INTELLECTUAL CAPITAL DISCLOSURE IN LISTED NON-FINANCIAL SERVICES FIRMS IN NIGERIA.

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dc.contributor.authorTajudeen Lawal
dc.contributor.authorLukman Ojedele Lawal
dc.contributor.authorBabangida A. Aminu
dc.date.accessioned2025-01-23T12:55:01Z
dc.date.available2025-01-23T12:55:01Z
dc.date.issued2021-06-29
dc.descriptionThe article describes how the composition of gender influence intellectual capital disclosure of firms.
dc.description.abstractIntellectual capital disclosure is valuable information for stakeholders. This study aims to examine the impact of gender diversity on intellectual capital disclosure in 44 listed non-financial services firms in Nigeria during the period 2011 t0 2020. Descriptive statistics were adopted to provide summary statistics of the variables. The study adopted generalised least square (GLS) fixed effects regressions to test the hypotheses using the STATA software. The regression results showed that female Blau has a positive and significant impact on ICD of the firms. However, the finding of the study revealed that the presence of ratio of female directors on the board and appointing female as the chief executive officers have no significant impact on the level of intellectual capital disclosure. This study adds to the literature as it is the first study to adopt Blau Index in examining the impact of gender diversity on IC disclosure in listed non-financial services firms in Nigeria. 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 ICD. Similarly, more women should be appointed as CEO so as to positively influence the disclosure of ICD
dc.description.sponsorshipSelf
dc.identifier.citationTajudeen, L., Lukman O. L and Babangida, A. A. (2021): Gender diversity and intellectual capital disclosure in listed non-financial services firms in Nigeria. Accounting and Finance Research Monitor, 4 (1): 32-50.
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/3011
dc.language.isoen
dc.publisherDepartment of Accounting University of Abuja
dc.titleGENDER DIVERSITY AND INTELLECTUAL CAPITAL DISCLOSURE IN LISTED NON-FINANCIAL SERVICES FIRMS IN NIGERIA.
dc.typeArticle
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