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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI)
2017
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| Subjects: | |
| 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 |