The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria

Victor Chiedu Oba (), Jide Ibikunle () and Yau Mohammed Damagum ()
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Victor Chiedu Oba: Nasarawa State University, Department of accounting, Nigeria
Jide Ibikunle: Nasarawa State University, Department of accounting, Nigeria
Yau Mohammed Damagum: Nasarawa State University, Department of accounting, Nigeria

The Journal of Accounting and Management, 2013, issue 1, 65-80

Abstract: 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.

Keywords: Intellectual Property; Corporate Governance; Annual Reports; Voluntary Disclosure (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2013:i:1:p:65-80

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