Determinant of human capital disclosure in the post IFRS regime: an examination of listed firms in Nigerian / Mutalib Anifowose, Hafiz Majdi Ab. Rashid and Hairul Azlan Annuar

• Main Authors: Anifowose, Mutalib, Ab. Rashid, Hafiz Majdi, Annuar, Hairul Azlan
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
• Subjects: Capital. Capitalism
• Online Access: http://ir.uitm.edu.my/id/eprint/30250/1/30250.pdf; http://ir.uitm.edu.my/id/eprint/30250/

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 t...