VALUE RELEVANCE OF INTELLECTUAL CAPITAL DISCLOSURE OF CONSUMER GOODS FIRMS IN NIGERIA

VALUE RELEVANCE OF INTELLECTUAL CAPITAL DISCLOSURE OF CONSUMER GOODS FIRMS IN NIGERIA

Separation of a firm’s ownership and management and the resulting information asymmetry have led to investors and shareholders needing value-relevant information about factors influencing the economic development and success of a company. This study examined the value relevance of intellectual capi...

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Bibliographic Details
Main Authors: Tajudeen Lawal, Lukman Ojedele Lawal, Daniya Adeiza Abdulazeez
Format: Article
Language:English
Published: Kwara State University, Malete Nigeria 2024-10-01
Series:Malete Journal of Accounting and Finance
Subjects:
human capital disclosure
intellectual capital disclosure
relational capital disclosure
structural capital disclosure
value relevance
Online Access:https://majaf.com.ng/index.php/majaf/article/view/135
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