Determinants Of Disclosure Of Intangible Assets In Financial Reporting In Nigeria

71 pages Chapters 5 ID: ACC0834

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Project Details

DepartmentAccounting
TypeProject
Pages71
Chapters5
MethodologyOrdinary Least Square
Reference StyleYES
FormatMS Word & PDF
Reference No.ACC0834

Abstract

ABSTRACT This study examined the determinants of disclosure of intangible assets in financial reporting in Nigeria using seventy-five (75) companies listed on the Nigeria Stock Exchange (NSE) for a period of seven years (2007-2013). The objective was to determine the relationship between company size, profitability, leverage, company age, auditor type, liquidity and intangible asset disclosure.    The Ordinary Least Square (OLS) was employed in analyzing and testing the hypotheses, the findings revealed that there is a significant relationship between company size, profitab…

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