Journal Press India^®

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The study investigates the determinants of structural and relational intellectual capital assets disclosure by quoted companies in Nigeria. Specifically, it examines the relationship between the level of disclosure (structural and relational) and specific characteristics, such as company size and age, leverage, audit firm size, ownership concentration, type of industry, foreign activity of company, and so on. The study employs content analysis to examine the annual reports of the sampled companies. Two models with Disclosure of structural intellectual capital assets and Disclosures of relational intellectual capital assets as dependent variables respectively were used. A panel of 157 companies in 33 industry sectors was analysed for the period 2006 to 2010. The study found that leverage was positively and significantly related to disclosure of structural intellectual capital assets but was insignificantly related to disclosures of relational intellectual capital assets. Foreign activities of company and size of auditing firm were positively related to disclosures of relational intellectual capital assets. Size of audit firm was positively related to disclosure of structural intellectual capital assets.  Age of company was found to be positively related to disclosure of structural intellectual capital assets and disclosures of relational intellectual capital assets. ​

Keywords

Corporate attributes, Value chain scoreboard, Structural and Relational intellectual capital assets, Nigeria

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