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The trends of intellectual capital disclosures: evidence from the Nigerian banking sector

✍ Scribed by Ahmed Haji, Abdifatah; Mubaraq, Sanni


Book ID
125500785
Publisher
Emerald (MCB UP )
Year
2012
Weight
151 KB
Volume
16
Category
Article
ISSN
1401-338X

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## Abstract The impact of voluntary disclosures on cost of equity capital is of significant interest to investors and managers. Using a disclosure scoring model this association is examined for 135 banks from Europe, North America and Australia. After controlling for the cross‐sectional variation i