Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria

This paper examines the possible determinants of human capital disclosure among listed firms in Nigeria. This paper reports the results from a longitudinal panel data based on 442 observations of firms listed on the main board of Nigeria Stock Market for the period 2012–2014. The paper contributes...

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Main Authors:	Anifowose, Mutalib, Ab. Rashid, Hafiz Majdi, Annuar, Hairul Azlan
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) 2017
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/59838/ http://irep.iium.edu.my/59838/ http://irep.iium.edu.my/59838/1/Malaysian%20Accounting%20Review%20473-37-2382-2-10-20171123.pdf

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recordtype	eprints
spelling	iium-598382018-01-31T16:58:48Z http://irep.iium.edu.my/59838/ Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria Anifowose, Mutalib Ab. Rashid, Hafiz Majdi Annuar, Hairul Azlan HF5601 Accounting. Bookkeeping This paper examines the possible determinants of human capital disclosure among listed firms in Nigeria. This paper reports the results from a longitudinal panel data based on 442 observations of firms listed on the main board of Nigeria Stock Market for the period 2012–2014. The paper contributes to the literature by extending previous determinants of intangible asset disclosure studies by considering the Nigerian economic and business environment due to recent adoption of international financial reporting standards. Based on agency and proprietary cost theories, the study employed seven possible determinants of voluntary disclosure and developed a checklist for human capital based on prior studies. The results of longitudinal data analyses indicate a significant positive influence on firm’s age, size and industry classification on human capital disclosure whereas the auditor type, profitability, inherent risk and joint audit have a significant negative influence on the of disclosure. The findings have practical implication for financial reporting council of Nigeria in developing HC disclosure standards and investors might utilise the findings in investment decision making process. Accounting Research Institute (ARI) 2017 Article PeerReviewed application/pdf en http://irep.iium.edu.my/59838/1/Malaysian%20Accounting%20Review%20473-37-2382-2-10-20171123.pdf Anifowose, Mutalib and Ab. Rashid, Hafiz Majdi and Annuar, Hairul Azlan (2017) Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria. Malaysian Accounting Review, 16 (1). pp. 1-20. ISSN 1675-4077 E-ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/issue/view/73
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Anifowose, Mutalib Ab. Rashid, Hafiz Majdi Annuar, Hairul Azlan Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
description	This paper examines the possible determinants of human capital disclosure among listed firms in Nigeria. This paper reports the results from a longitudinal panel data based on 442 observations of firms listed on the main board of Nigeria Stock Market for the period 2012–2014. The paper contributes to the literature by extending previous determinants of intangible asset disclosure studies by considering the Nigerian economic and business environment due to recent adoption of international financial reporting standards. Based on agency and proprietary cost theories, the study employed seven possible determinants of voluntary disclosure and developed a checklist for human capital based on prior studies. The results of longitudinal data analyses indicate a significant positive influence on firm’s age, size and industry classification on human capital disclosure whereas the auditor type, profitability, inherent risk and joint audit have a significant negative influence on the of disclosure. The findings have practical implication for financial reporting council of Nigeria in developing HC disclosure standards and investors might utilise the findings in investment decision making process.
format	Article
author	Anifowose, Mutalib Ab. Rashid, Hafiz Majdi Annuar, Hairul Azlan
author_facet	Anifowose, Mutalib Ab. Rashid, Hafiz Majdi Annuar, Hairul Azlan
author_sort	Anifowose, Mutalib
title	Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
title_short	Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
title_full	Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
title_fullStr	Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
title_full_unstemmed	Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
title_sort	determinant of human capital disclosure in the post ifrs regime: an examination of listed firms in nigeria
publisher	Accounting Research Institute (ARI)
publishDate	2017
url	http://irep.iium.edu.my/59838/ http://irep.iium.edu.my/59838/ http://irep.iium.edu.my/59838/1/Malaysian%20Accounting%20Review%20473-37-2382-2-10-20171123.pdf
first_indexed	2023-09-18T21:24:49Z
last_indexed	2023-09-18T21:24:49Z
_version_	1777412121053626368

Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria

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