Intangible Assets Disclosure And Firm Value In Nigeria

ABSTRACT This study is motivated by a desire to examine the intangible asset disclosure and firm value in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between intangible asset and firm value. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software, the empirical findings revealed among other things that, there is a relationship between profitability and intangible asset disclosure. Recommendations were however made by the researcher.TABLE OF CONTENTS CHAPTER ONE: …