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The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria

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  • Victor Chiedu OBA

    (Nasarawa State University, Department of accounting, Nigeria)

  • Jide IBIKUNLE

    (Nasarawa State University, Department of accounting, Nigeria)

  • Yau Mohammed DAMAGUM

    (Nasarawa State University, Department of accounting, Nigeria)

Abstract

This study aims to examine whether or not board characteristics have an impact on the quality of intellectual capital disclosures. A measure of the quality of intellectual capital disclosure (ICDQ) based on a content analysis of the text in annual reports of sample companies is incorporated in the model to examine its interaction with various board mechanisms. The results reveal that board independence, audit committee independence, and board gender diversity are non-significant in predicting ICDQ. However, board size, board nationality diversity and firm size were found to be relevant contributors to the variation in ICDQ. Their interaction with ICDQ considerably increases the explanatory power of the model. From the findings, a case is made for the nationality diversification of board members (directors) and the maintenance of manageable board sizes. This study provides first-time evidence of the interaction of board mechanisms and ICDQ in Nigeria.

Suggested Citation

  • Victor Chiedu OBA & Jide IBIKUNLE & Yau Mohammed DAMAGUM, 2013. "The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 65-80, April.
    • Handle: RePEc:dug:jaccma:y:2013:i:1:p:65-80
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    File URL: http://journals.univ-danubius.ro/index.php/jam/article/view/1828/1939
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    References listed on IDEAS

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    Cited by:

    1. Nooraisah Katmon & Zam Zuriyati Mohamad & Norlia Mat Norwani & Omar Al Farooque, 2019. "Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market," Journal of Business Ethics, Springer, vol. 157(2), pages 447-481, June.
    2. Mutalib Anifowose & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2017. "Intellectual capital disclosure and corporate market value: does board diversity matter?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 7(3), pages 369-398, August.

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