European Journal of Business and Innovation Research (EJBIR)

EA Journals

Accounting for Intellectual Capital and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria


This study investigated the extent to which intellectual coefficient (IC) in human resource (HR) accounting relates with the quality of financial reports. IC was assessed with litigation risk.The research design employed in this study is the ex-post facto research design. Purposive sampling technique was adopted to sample 14 firms with up to date and complete annual reports and accounts for the study period (2017-2021). Secondary data derived from the financial statements of companies were reviewed for the study. Descriptive statistics was used to summarize the mean, median, standard deviation, skewedness, kurtosis, maximum and minimum of the study variables, while panel regression was used to test the null hypotheses. Findings of the study revealed that intellectual capital has a negative relationship with litigation risk and IC has positive relationship with financial reporting quality. It is recommended that companies should on creating relational awareness in their employees through adequate training in the aspect of customer relation and proper management of financial and human resources.


Keywords: Earnings Management, Human Resource Accounting, Intellectual Capital, VAIC, human capital efficiency

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