Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various seg...

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Autores principales:	Sylvia Eneh, Emeka Emengini, Imaobong Nnam, Ngozi Nwekwo
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	intangible assets (ias) voluntary disclosure performance size leverage listing age nigeria Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/53ca206e5b1b4becb15386d3b78f0efa
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spelling	oai:doaj.org-article:53ca206e5b1b4becb15386d3b78f0efa2021-12-02T17:52:17ZInfluence of selected company characteristics on voluntary disclosure of intangible assets in listed companies2331-197510.1080/23311975.2021.1959006https://doaj.org/article/53ca206e5b1b4becb15386d3b78f0efa2021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1959006https://doaj.org/toc/2331-1975Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various segments of the society for investment decisions. Intangible assets are generally pivotal due to its value creating attributes and enhancing healthy competitive advantages. This study examined the influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011–2018 as a case study. Statistical analysis was conducted and the result showed a significant positive relationship between performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and listing age does not have any impact on voluntary disclosure of IAs. Consequently, we recommend that government should provide incentives to companies that engage in voluntary disclosure of their IAs. Again, whistle blowing strategies may be adopted by shareholders and concerned public at least to extol compliance, continuous training and a shift in mindset of managers is also recommended.Sylvia EnehEmeka EmenginiImaobong NnamNgozi NwekwoTaylor & Francis Grouparticleintangible assets (ias)voluntary disclosureperformancesizeleveragelisting agenigeriaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	intangible assets (ias) voluntary disclosure performance size leverage listing age nigeria Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	intangible assets (ias) voluntary disclosure performance size leverage listing age nigeria Business HF5001-6182 Management. Industrial management HD28-70 Sylvia Eneh Emeka Emengini Imaobong Nnam Ngozi Nwekwo Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
description	Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various segments of the society for investment decisions. Intangible assets are generally pivotal due to its value creating attributes and enhancing healthy competitive advantages. This study examined the influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011–2018 as a case study. Statistical analysis was conducted and the result showed a significant positive relationship between performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and listing age does not have any impact on voluntary disclosure of IAs. Consequently, we recommend that government should provide incentives to companies that engage in voluntary disclosure of their IAs. Again, whistle blowing strategies may be adopted by shareholders and concerned public at least to extol compliance, continuous training and a shift in mindset of managers is also recommended.
format	article
author	Sylvia Eneh Emeka Emengini Imaobong Nnam Ngozi Nwekwo
author_facet	Sylvia Eneh Emeka Emengini Imaobong Nnam Ngozi Nwekwo
author_sort	Sylvia Eneh
title	Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
title_short	Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
title_full	Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
title_fullStr	Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
title_full_unstemmed	Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
title_sort	influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/53ca206e5b1b4becb15386d3b78f0efa
work_keys_str_mv	AT sylviaeneh influenceofselectedcompanycharacteristicsonvoluntarydisclosureofintangibleassetsinlistedcompanies AT emekaemengini influenceofselectedcompanycharacteristicsonvoluntarydisclosureofintangibleassetsinlistedcompanies AT imaobongnnam influenceofselectedcompanycharacteristicsonvoluntarydisclosureofintangibleassetsinlistedcompanies AT ngozinwekwo influenceofselectedcompanycharacteristicsonvoluntarydisclosureofintangibleassetsinlistedcompanies
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Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies

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