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Research Article
Vol. 9, Issue 2
TIME-SERIES CROSS-SECTION ANALYSIS OF THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON MARKET VALUE OF LISTED FIRMS IN NIGERIA
The aim of this study is to examine the impact of intellectual capital (IC) disclosure on market value of listed firms on main board of Nigerian Stock Exchange. This study applies the signalling theory in formulating hypothesis that guides the result analysis. Using content analysis of sampled 30 most capitalised firms, the study generates IC d...