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CORPORATE GOVERNANCE STRUCTURE AND INTELLECTUAL CAPITAL DISCLOSURE OF LISTEDHEALTHCARE FIRMS IN NIGERIA
Abstract
The objective of this study is to investigate the effect of corporate governance structure on intellectual capital disclosure of seven healthcare listed firms for five years (2013- 2017). Based on content analysis of intellectual capital disclosure items on the annual reports of the selected firms, the empirical results of multiple regressions reveal that size of the audit committee and frequency of board meeting are insignificantly related to intellectual capital disclosure. While board size and board composition are significantly positively associated with intellectual capital disclosure. This study supports and contributes to existing literatures that board size and board composition is a factor that influences intellectual capital disclosure.
Keywords: corporate governance; corporate governance structure; intellectual capital disclosure