Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies

Sylvia Eneh, Emeka Emengini, Imaobong Nnam and Ngozi Nwekwo
Authors registered in the RePEc Author Service: Collins G. Ntim

Cogent Business & Management, 2021, vol. 8, issue 1, 1959006

Abstract: Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various segments of the society for investment decisions. Intangible assets are generally pivotal due to its value creating attributes and enhancing healthy competitive advantages. This study examined the influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011–2018 as a case study. Statistical analysis was conducted and the result showed a significant positive relationship between performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and listing age does not have any impact on voluntary disclosure of IAs. Consequently, we recommend that government should provide incentives to companies that engage in voluntary disclosure of their IAs. Again, whistle blowing strategies may be adopted by shareholders and concerned public at least to extol compliance, continuous training and a shift in mindset of managers is also recommended.

Date: 2021
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DOI: 10.1080/23311975.2021.1959006

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