Effects Of Intellectual Capital Disclosure On Market Capitalization Of Listed Companies In Ghana
Purpose: The focus of the paper is to examine the effects of intellectual capital disclosure on market capitalization of the listed firms in Ghana.
Methodology: The study used the annual reports and the share prices of twenty listed firms on the GSE from 2005 to 2014. The data was analyzed using pooled ordinary least square regression approach.
Findings: The results of the study indicate that there is a positive significant effect of intellectual capital disclosure on market capitalization. Moreover all the components of intellectual capital (human, structural and relational) are found to be positively significant with market capitalization.
Research implication: The results imply thatDownloadViews: 4