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

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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

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...

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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), Universiti Teknologi MARA (UiTM) 2017
Subjects:	Capital. Capitalism
Online Access:	https://ir.uitm.edu.my/id/eprint/30250/

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