What Drives Voluntary Intellectual Capital Information Disclosure? Evidence from Deposit Money Banks in Nigeria
Nnachi Egwu Onuoha & Gregory Onuora Okoye · Asian Journal of Economics, Business and Accounting · 2023
The aim of this study is to explore the determinants of intellectual capital(IC) information disclosure from the perspective of signaling and proprietary cost theories. This study adopted ex-post facto research design. In particular, a data set was drawn from the five-year (from...
Open access
Research Article
10.9734/ajeba/2023/v23i201108