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A. Alhassan

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Open access Sep 2026

Moderating Effect of Intellectual Capital on the Relationship Between Corporate Governance and Market Value of Financial Firms in Nigeria

This study investigates the moderating effect of intellectual capital on the relationship between corporate governance and the market value of financial firms listed on the Nigeria Exchange Group (NGX). Using an ex post facto research design, data were collected from 52 financial firms for the period 2014–2024, and...

A. Alhassan · 0 citations
Open access Aug 2026

Effect of Board Characteristics on Forward-Looking Accounting Information Disclosure in Listed Financial Firms in Nigeria

This study examines the effect of board characteristics on forward-looking accounting information disclosure (FLAID) among listed financial firms in Nigeria over the period 2015 to 2024. An ex post facto research design was adopted, given that board attributes such as size, independence, gender diversity, and financial...

A. Alhassan · 0 citations

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