The impact of corporate governance attributes on intellectual capital disclosure: A longitudinal investigation of Nigerian banking sector

Sanni Mubaraq and Abdifatah Ahmed Haji

Journal of Banking Regulation, 2014, vol. 15, issue 2, 144-163

Abstract: The main objective of this study is to examine the role of corporate governance and ownership structure attributes in intellectual capital (IC) disclosure practices of Nigerian banking sector, following the recent restructuring and regulatory changes in the banking sector. A longitudinal investigation over a 4-year period (2006–2009), a period following the regulatory changes, has been undertaken. Using a disclosure checklist to measure the overall and the subcategories of IC disclosures of the banks, a total of 80 annual reports were subjected to content analyses. Corporate governance attributes comprise board size, independent non-executive directors and board meetings, whereas ownership structure patterns include director and government ownership. The results revealed that all the corporate governance and ownership structure patterns, except board size, have a significant positive association with the overall amount of IC disclosures. The results also showed that the governance and ownership structure variables had significant impact on at least one of the IC disclosure components of internal, external and human capital. Size, as a control variable, has further shown a strong positive association with the IC disclosures. This article, which examines the relationship between IC disclosures and corporate governance attributes, following the introduction of a mandatory code on corporate governance for the banks, implies that corporate governance mechanisms play a key role in dissemination of IC information. The article also provides an empirical support to previous cross-sectional studies that documented a similar strong positive association between governance attributes and IC disclosures in several other countries.

Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.palgrave-journals.com/jbr/journal/v15/n2/pdf/jbr201315a.pdf Link to full text PDF (application/pdf)
http://www.palgrave-journals.com/jbr/journal/v15/n2/full/jbr201315a.html Link to full text HTML (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:jbkreg:v:15:y:2014:i:2:p:144-163

Ordering information: This journal article can be ordered from
http://www.springer.com/finance/journal/41261/PS2

Access Statistics for this article

Journal of Banking Regulation is currently edited by Dalvinder Singh

More articles in Journal of Banking Regulation from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().