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Intellectual Capital Disclosure of Nigerian Companies: An Empirical Analysis

*Ramat Titilayo Salman orcid  -  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.
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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.

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Keywords: Companies; Disclosure; Intellectual Capital; Nigeria

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