文章基本信息

标题：Impact of Intellectual Capital on Financial Reporting Quality of Selected Banks in Nigeria
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作者：Amah Kalu Ogbonnaya ; Amauwa Basil C
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2019
卷号：11
期号：16
页码：66-71
DOI：10.7176/EJBM/11-16-09
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study examined the impact of intellectual Capital on Financial reporting quality of selected Banks in Nigeria. The specific objective of the study was to investigate the impact of Intellectual capital on financial reporting quality on selected Banks. A total of ten banks were selected for the study from 2006-2017. Regression analysis was used to do the analysis. They study made use of Value Added Intellectual Coefficient (VAIC) to ascertain the extent of intellectual capital indices while Fincial reporting quality is proxy by accrual which was calculated using Dechow and Dichev’s(2002) model. The result indicated a positive impact on Fincial reporting quality. The study therefore concludes that Banks should pay more attention to the three intellectual capital variables to improve their financial reporting quality. The study recommends that the three variables of intellectual capital should be well handled in other to have higher quality of financial reporting quality and also provide enabling environment needed to achieve a vital human capital in their system.
关键词：Intellectual Capital; Financial Reporting Quality; Nigeria Banks; Value Intellectual Coefficient; Dechow and Dichev model (2002)