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

• Asıl Yazarlar: Anifowose, Mutalib (Yazar), Ab. Rashid, Hafiz Majdi (Yazar), Annuar, Hairul Azlan (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM), 2017.
• Konular: Article; PeerReviewed
• Online Erişim: Link Metadata

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...