Record Details

The impact of board mechanisms on intellectual capital disclosures in Nigeria

The Journal of Accounting and Management

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Field Value
 
Title The impact of board mechanisms on intellectual capital disclosures in Nigeria
 
Creator OBA, Victor chiedu; nasarawa state university, keffi
IBIKUNLE, Jide; Oil Industrial Services, Portharcourt, Nigeria
DAMAGUM, Yau Mohammed
 
Subject Intellectual Property; Coporate Governance; Annual Reports; Voluntary Disclosures
 
Description This study aims to examine whether or not board characteristics have an impact on the quality of intellectual capital disclosures. A measure of the quality of intellectual capital disclosure (ICDQ) based on a content analysis of the text in annual reports of sample companies is incorporated in the model to examine its interaction with various board mechanisms. The results reveal that board independence, audit committee independence, and board gender diversity are non-significant in predicting ICDQ. However, board size, board nationality diversity and firm size were found to be relevant contributors to the variation in ICDQ. Their interaction with ICDQ considerably increases the explanatory power of the model. From the findings, a case is made for the nationality diversification of board members (directors) and the maintenance of manageable board sizes. This study provides first-time evidence of the interaction of board mechanisms and ICDQ in Nigeria.
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2013-11-04
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/1828
 
Source The Journal of Accounting and Management; Vol 3, No 1 (2013): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.