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Research Article Open access CC BY 4.0

An Assessment of the Influence of Structural Capital Disclosure on the Value of Listed Service Firms in Nigeria

Israel Seriki Akinadewo, Gbenga Ayodele Falana

Asian Journal of Economics, Business and Accounting · pp. 604–621 · Published 13 Jun 2024

10.9734/ajeba/2024/v24i61385

Abstract

The purpose of this study was to assess the influence of structural capital disclosure on the value of listed service firms in Nigeria. This study employed a quantitative research approach, using data from annual reports and financial statements of 23 listed service firms in Nigeria. The sample was selected using a census sampling technique. The study used multiple regression analysis coupled with correlation analysis. From the findings that emerged from the result, the study concluded that structural capital disclosure proxy by organisational, process, and innovation capital disclosures significantly influence the value of listed service firms in Nigeria. Given this finding, the study recommends that a framework for such disclosure should be institutionalized as firms want to limit this type of disclosure because of business secrecy and competitors' disadvantage costs.

Firm value innovation capital disclosure organisational capital disclosure process capital disclosure structural capital disclosure

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Cited by 2

Structural Capital, Relational Capital and Firm Value of Listed Consumer Goods Companies in Nigeria

ANTHONY Chika, Dr Samuel I. IYERE, ABUBAKAR Halimatu · Nigerian Accounting Horizon Journal · 2025

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