Intellectual Capital Disclosure of Nigerian Companies: An Empirical Analysis

Ramat Titilayo Salman

doi:10.14710/jab.v12i1.50102

DOI: https://doi.org/10.14710/jab.v12i1.50102

Intellectual Capital Disclosure of Nigerian Companies: An Empirical Analysis

*Ramat Titilayo Salman

- Department of Accounting, University of Ilorin, Ilorin, Kwara State, Nigeria, Nigeria

Received: 6 Nov 2022; Revised: 10 Mar 2023; Accepted: 10 Mar 2023; Available online: 31 Mar 2023; Published: 31 Mar 2023.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Citation Format:

Abstract

This study assessed the intellectual capital disclosure of Nigerian companies using 117 audited annual reports between 2015 and 2018 years. Mann-Whitney test, independent t-test and descriptive statistics were used to analyze the data collected. The findings revealed that human capital is disclosed more than relational capital; but relational capital was disclosed more than structural capital. The result showed that there is a difference between intellectual capital disclosure pattern of the sampled companies as both Mann-Whitney test and independent t-test revealed that 0.000 and 0.003 are less than 5% p-value respectively. The study concluded that Nigerian sampled companies disclosed relational capital and structural capital less than human capital. Hence, the study recommended that Nigeria sampled companies should strive to disclose intellectual capital components more in their financial statements in order to present the true value of their companies.

Fulltext View|Download

Keywords: Companies; Disclosure; Intellectual Capital; Nigeria

Article Metrics:

Article Info

Section: Articles

Language : EN

In Vol 12, No 1 (2023)

Recent articles

Green Leadership and Corporate Social Responsibility: Study of Community Responses to CSR Activities PT. Pertamina Fuel Terminal Boyolali Pengaruh Kualitas Pelayanan melalui Citra Perusahaan Terhadap Loyalitas Pelanggan PT. Perkebunan Nusantara V Pekanbaru Model Strategi Pengelolaan Badan Usaha Milik Desa pada Era Pandemi Covid-19 di Kabupaten Malang More recent articles

Most cited articles

Pengaruh Keselamatan Dan Kesehatan Kerja Terhadap Prestasi Kerja Karyawan Pada PT. PLN (Persero) APJ Semarang Pengaruh E-Service Quality dan E-Security Seals Terhadap E-Satisfaction Melalui Keputusan Pembelian Konsumen E-Commerce (Studi Kasus pada Konsumen Lazada Indonesia) Pengaruh Nilai Pelanggan dan Kualitas Layanan Terhadap Loyalitas Pelanggan, Melalui Kepuasan Pelanggan Pada Pelanggan Bus Efisiensi (Studi PO Efisiensi Jurusan Yogyakarta-Cilacap) Pengembangan Pariwisata Berbasis Budaya dan Kearifan Lokal More cited articles

Last update:

No citation recorded.

Last update: 2024-11-24 09:41:09

No citation recorded.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Starting from 2022, the author(s) whose article is published in the Jurnal Administrasi Bisnis (JAB) attain the copyright for their article and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. By submitting the manuscript to JAB, the author(s) agree with this policy. No special document approval is required.

The author(s) guarantee that:

their article is original, written by the mentioned author(s),
has never been published before,
does not contain statements that violate the law, and
does not violate the rights of others, is subject to copyright held exclusively by the author(s), and is free from the rights of third parties, and that the necessary written permission to quote from other sources has been obtained by the author(s).

The author(s) retain all rights to the published work, such as (but not limited to) the following rights:

Copyright and other proprietary rights related to the article, such as patents,
The right to use the substance of the article in its own future works, including lectures and books,
The right to reproduce the article for its own purposes,
The right to archive all versions of the article in any repository, and
The right to enter into separate additional contractual arrangements for the non-exclusive distribution of published versions of the article (for example, posting them to institutional repositories or publishing them in a book), acknowledging its initial publication in this journal (Jurnal Administrasi Bisnis).

Suppose the article was prepared jointly by more than one author. Each author submitting the manuscript warrants that all co-authors have given their permission to agree to copyright and license notices (agreements) on their behalf and notify co-authors of the terms of this policy. Jurnal Administrasi Bisnis (JAB) will not be held responsible for anything that may arise because of the writer's internal dispute. Jurnal Administrasi Bisnis (JAB) will only communicate with correspondence authors.

Authors should also understand that their articles (and any additional files, including data sets, and analysis/computation data) will become publicly available once published. The license of published articles (and additional data) will be governed by a Creative Commons Attribution-ShareAlike 4.0 International License. Jurnal Administrasi Bisnis (JAB) allows users to copy, distribute, display and perform work under license. Users need to attribute the author(s) and Jurnal Administrasi Bisnis (JAB) to distribute works in journals and other publication media. Unless otherwise stated, the author(s) is a public entity as soon as the article is published.