Determinants of intangible assets disclosure in quoted companies in Nigeria
This study examined the determinants of voluntary disclosure of intangible assets by quoted companies in Nigeria. A disclosure index, based on the modified Value Chain Scoreboard (VCSB), was constructed to measure the dependent variables in four (4) models. The VCSB is intended to inform both the ma...
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Main Authors: | Ibadin, Peter Okoeguale, Oladipupo, Olugoke Adesina |
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Format: | Article |
Language: | English |
Published: |
FEP
2015
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Online Access: | http://journalarticle.ukm.my/9582/1/12171-33172-1-PB.pdf http://journalarticle.ukm.my/9582/ http://ejournal.ukm.my/ajac/issue/view/748/showToc |
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