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