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

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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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Bibliographic Details
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/59838/1/Malaysian%20Accounting%20Review%20473-37-2382-2-10-20171123.pdf

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