Volume 28, Issue 1, December 2019, Pages 101–110
HOPE IFEOMA ORJINTA1 and EMMA I. OKOYE2
1 Department of Accountancy, Chukwuemek A Odumegwu Ojukwu University, Nigeria
2 DEPARTMENT OF ACCOUNTANCY, FACULTY OF MANAGEMENT SCIENCES, NNAMDI AZIKIWE UNIVERSITY, AWKA, ANAMBRA STATE, Nigeria
Original language: English
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This study examined the Determinant of Intangible Asset Disclosure of Banking Sector in Nigeria. A sample of (15) selected banks was used for the period of 2009 to 2018. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Correlation Matrix and Ordinary Least Square regression. The result revealed that there is a significant and negative relationship between bank size and Intangible Asset Disclosure which was statistically significant at 5% level of significant while a positive and significant relationship was documented against Bank Age and Intangible Asset Disclosure which was statistically significant at 1% level of significance. The finding shows that 68.7% of the system variation in Intangible Asset Disclosure was jointly explained by all the independent variables of our sampled banks over the 10 years period while about 31.3% of the total variations were unaccounted for, hence captured by the stochastic error term. The study therefore recommends among others that decrease in banks size should be encouraged since it enhances intangible Assets Disclosure among Banks in Nigeria while existence of old generation banks should be encouraged as it helps in compliance with disclosure policy.
Author Keywords: Intangible assets disclosure, firm size, profitability, leverage and banking industry.
HOPE IFEOMA ORJINTA1 and EMMA I. OKOYE2
1 Department of Accountancy, Chukwuemek A Odumegwu Ojukwu University, Nigeria
2 DEPARTMENT OF ACCOUNTANCY, FACULTY OF MANAGEMENT SCIENCES, NNAMDI AZIKIWE UNIVERSITY, AWKA, ANAMBRA STATE, Nigeria
Original language: English
Copyright © 2019 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This study examined the Determinant of Intangible Asset Disclosure of Banking Sector in Nigeria. A sample of (15) selected banks was used for the period of 2009 to 2018. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Correlation Matrix and Ordinary Least Square regression. The result revealed that there is a significant and negative relationship between bank size and Intangible Asset Disclosure which was statistically significant at 5% level of significant while a positive and significant relationship was documented against Bank Age and Intangible Asset Disclosure which was statistically significant at 1% level of significance. The finding shows that 68.7% of the system variation in Intangible Asset Disclosure was jointly explained by all the independent variables of our sampled banks over the 10 years period while about 31.3% of the total variations were unaccounted for, hence captured by the stochastic error term. The study therefore recommends among others that decrease in banks size should be encouraged since it enhances intangible Assets Disclosure among Banks in Nigeria while existence of old generation banks should be encouraged as it helps in compliance with disclosure policy.
Author Keywords: Intangible assets disclosure, firm size, profitability, leverage and banking industry.
How to Cite this Article
HOPE IFEOMA ORJINTA and EMMA I. OKOYE, “DETERMINANTS OF INTANGIBLE ASSET DISCLOSURE OF BANKING SECTOR IN NIGERIA,” International Journal of Innovation and Applied Studies, vol. 28, no. 1, pp. 101–110, December 2019.
