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
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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)
2017
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| Subjects: | |
| Online Access: | http://ir.uitm.edu.my/id/eprint/30250/1/30250.pdf http://ir.uitm.edu.my/id/eprint/30250/ |
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