Determinants of Intangibles Assets Disclosure in Annual Report: Evidence from Nigerian Quoted Companies

  • Alade Sule Omoye
  • Published 2013


This study investigates the possible factors that can influence companies in Nigeria to disclose intangible assets in their annual reports to stakeholders. The study used 65 randomly selected quoted companies over a period of five (5) years (2006-2010). In identify the possible firm’s specific characteristics that would influence Nigerian companies… (More)


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