IDEAS home Printed from https://ideas.repec.org/a/asi/ijoass/v3y2013i5p1152-1165id2482.html
   My bibliography  Save this article

Determinants of Intangibles Assets Disclosure in Annual Report: Evidence from Nigerian Quoted Companies

Author

Listed:
  • Alade Sule Omoye

Abstract

This study investigates the possible factors that can influence companies in Nigeria to disclose intangible assets in their annual reports to stakeholders. The study used 65 randomly selected quoted companies over a period of five (5) years (2006-2010). In identify the possible firm’s specific characteristics that would influence Nigerian companies’ decision to disclose intangible assets for its stakeholders; descriptive statistics, correlation, and binary logistic regressions were the tools statistically employed. In all, the result shows that the probability for most Nigerian companies to disclose intangible assets are weakly associated with companies in services oriented industry, companies with foreign activities, profitable companies, companies that uses big-audit firms, older firms but highly significant to companies with debt stakeholders. This study therefore conclude that stakeholders with intangible assets disclosure concerns should not pay strong attention to firm’s specific characteristics as most of them might not explain the reason why companies in Nigeria disclose intangible assets.

Suggested Citation

  • Alade Sule Omoye, 2013. "Determinants of Intangibles Assets Disclosure in Annual Report: Evidence from Nigerian Quoted Companies," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(5), pages 1152-1165.
    • Handle: RePEc:asi:ijoass:v:3:y:2013:i:5:p:1152-1165:id:2482
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5007/article/view/2482/3789
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Darya Dancaková & Jakub Sopko & Jozef Glova & Alena Andrejovská, 2022. "The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence," Mathematics, MDPI, vol. 10(20), pages 1-14, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:ijoass:v:3:y:2013:i:5:p:1152-1165:id:2482. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5007/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.