Intellectual Capital Disclosure and Performance of Consumer Goods Firms

Rehanet Isa · Kabiru Isa Dandago

Jan 2024 · Cambridge Scholars Publishing

About this eBook

Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.

About the author

Dr Rehanet Isa is a World Bank and Pan African Federation of Accountants research awardee. She holds a BSc and an MSc in accounting and finance, a master’s degree in treasury management and PhD in accounting.

Professor Kabiru Isa Dandago is a professor of accounting and holds BSc MSc (accounting), MBA, and PhD (economics) degrees. He is a Fellow of the Institute of Chartered Accountants of Nigeria, Chartered Institute of Taxation of Nigeria, Nigerian Institute of Management, and Nigerian Accounting Association. He is also an associate member of the Chartered Institute of Stockbrokers of Nigeria, a life member of the Nigeria Economic Society, and a member of the Business Ethics Network of Africa.