Empirical Assessment of Firm Characteristics on Intangible Assets Disclosure in Nigerian Listed Firms
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Date
2018-06
Journal Title
Journal ISSN
Volume Title
Publisher
UIJMS_A MULTI-DISCIPLINARY JOURNAL OF MANAGEMENT SCIENCES
Abstract
This study examined firm characteristics and the disclosure of intangible assets in Nigerian listed firms. The population of the study consisted of all the quoted firms as at 31' December 2016. A sample effort-two (48) quoted firms was selected for the period 2012 to 2016. Inferential statistics using Panel Estimation Least Square (EGLS) with fixed effect was used for the data analysis. The study found that firm size and profitability did not contribute to the disclosure of intangible assets and were not statistically significant in the study period. Auditor type contributed to intangible assets disclosure and was statistically significant. The age affirms was ascertained to increase intangible assets disclosure in Nigeria and was not
Unison International Journal of Management Sciences (UIJMS) June, 2018 VOL III
statistically significant. Leverage and ownership concentration decreased the disclosure of intangible assets in Nigeria and were not statistically significant. Therefore, the study recommended that Regulatory authority should make it mandatory for large and multinational quoted firms in Nigerian to always employ the service of the big (four) 4 auditor firms to promote the full disclosure of intangible assets.
Description
Keywords
Firm Size, Profitability, Intangible Assets Disclosure, Ownership Concentration, Leverage
Citation
Ogbeide, S. O., & Ololade, B. M. (2018). Empirical Assessment of Firm Characteristics on Intangible Assets Disclosure in Nigerian Listed Firms. Unison Internationals Journal of Management Sciences (IILIMS), Volume III, June.