Onuoha, Nnachi Egwu; Ofoegbu, Grace Nyereugwu; Okafor, … - In: Journal of Intellectual Capital 21 (2020) 6, pp. 1035-1052
Purpose: The purpose of this paper is to investigate the extent and quality of voluntary intellectual capital disclosure (ICD) by deposit money banks (DMBs) in Nigeria. Design/methodology/approach: Data were collected from a survey of 271 informants and content analysis of the annual reports of...