Intellectual Capital Disclosure In Financial Reports Of Nigerian Companies

Abdurafiu Noah, Ramat Titilayo Salman, Flourence Osemene

Research output: Contribution to journalArticlepeer-review


This study examines the extent and quality of Intellectual Capital (IC) disclosure in the financial reports of selected companies in Nigeria. IC disclosure index was constructed to code items in the annual reports of 50 different Nigerian companies using content analysis methods. The finding of the study is consistent with the previous studies, revealing that the levels of IC disclosures in the financial reports of the sampled companies are not high. Most of the reported IC drivers are expressed in narrative and qualitative rather than in quantitative or monetary terms. Relational capital was the highest reported in the financial statements of Nigerian companies as well as having the highest quality of disclosure among the three main categories of IC. However, the
number of intellectual capital items disclosed by the sampled Nigerian companies is high, indicating that there is a clear awareness of the importance of IC disclosure. Even though the disclosure quality is low, the high volume of IC items being disclosed suggests that Nigerian companies have a modest commitment in communicating their IC information to the stakeholders.
Original languageEnglish
JournalSokoto Journal of the Social Sciences
Issue number2
Publication statusPublished - 1 Dec 2013
Externally publishedYes


  • Intellectual capital,annual reports, Nigerian Companies.
  • disclosure,


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