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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
FEP
2015
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| Online Access: | http://journalarticle.ukm.my/9582/1/12171-33172-1-PB.pdf |