The study investigated the determinants of structural and relational intellectual capital assets disclosure by quoted companies in Nigeria. Specifically it examined the relationship between the level of disclosure (structural and relational) and specific characteristics, namely, company size,...

This paper evaluates corporate governance variables (CGVs) and corporate performance (CP) in Nigerian listed companies. In specific terms, the paper examines CGVs that affect CP, proxied by return on assets (ROA), profit margin (PM) as used in literature but extended to include return on equity...