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

• 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/59838/1/Malaysian%20Accounting%20Review%20473-37-2382-2-10-20171123.pdf; http://irep.iium.edu.my/59838/; http://arionline.uitm.edu.my/ojs/index.php/MAR/issue/view/73

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...