Determinants of intangible assets disclosure in quoted companies in Nigeria

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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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Bibliographic Details
Main Authors:	Ibadin, Peter Okoeguale, Oladipupo, Olugoke Adesina
Format:	Article
Language:	English
Published:	FEP 2015
Online Access:	http://journalarticle.ukm.my/9582/ http://journalarticle.ukm.my/9582/1/12171-33172-1-PB.pdf

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