Anifowose, Mutalib and Ab. Rashid, Hafiz Majdi and Annuar, Hairul Azlan
(2017)
Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria.
Malaysian Accounting Review, 16 (1).
pp. 1-20.
ISSN 1675-4077
E-ISSN 2550-1895
Abstract
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 to the literature by extending previous
determinants of intangible asset disclosure studies by considering the Nigerian economic and business environment
due to recent adoption of international financial reporting standards. Based on agency and proprietary cost theories,
the study employed seven possible determinants of voluntary disclosure and developed a checklist for human capital
based on prior studies. The results of longitudinal data analyses indicate a significant positive influence on firm’s
age, size and industry classification on human capital disclosure whereas the auditor type, profitability, inherent risk
and joint audit have a significant negative influence on the of disclosure. The findings have practical implication for
financial reporting council of Nigeria in developing HC disclosure standards and investors might utilise the findings
in investment decision making process.
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