IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 10 NO. 8 2024
DOI: 10.56201/jafm.v10.no8.2024.pg285.293

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Intellectual Assets Components and Value Creation of Corporate Reporting in Nigeria

Ekwunife Ebele N. & Igbokwe Uchenna A

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Abstract

The study investigated the effect of intellectual capital investment and net-worth. Ex Post Facto research design was employed. A multiple regression analysis was used to test the effect the dependence variables has on the dependent variable to further test, the effect of the individual variable on the dependent variables was done in other to determine the extent to which each independent variable affect the dependent, analysis was used to test degree to which the dependent variable statistically correlate with each of the independent variable at 0.5 level of significance. The result shows that intellectual investment has positive influence on non-current asset but the influence is not statistical significant. Changes in intellectual capital investment have negative influence on net worth. The result also shows that changes in intellectual investment have positive influence on the changes in non-current asset. Changes in intellectual investment can influence about twelve percent changes in non-current asset. The study found that changes in intellectual investment have statistical significant effect on changes in non-current asset. Based on the findings, the research recommends that quoted Firms in consumer goods sector should develop a measure for separating the investment in intellectual capital from the expense in intellectual capital.

keywords:

Net-worth, intellectual capital investment and Non-current assets.

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