ABSTRACT

   This study investigated the relationship between corporate governance characteristics and human capital disclosure. The specific objectives were to determine, the influence of board size, board composition, audit committee size, frequency of audit committee meetings managerial shares ownership on human capital disclosure among non-financial quoted companies in Nigeria.

    The study was a panel research design covering a period of six (6) years 2011 to 2017. The population of the study covered all the 114 non-financial companies quoted on the Nigerian Stock Exchange, out of which 89 companies constituted the sample size. Content analysis of financial annual reports of sampled companies was employed and data were analysed using descriptive and inferential statistics such as pearson correlation, variance inflation factor and panel least square regressions.

  This study revealed that board size, and managerial shares ownership have significant and positive influence on human capital disclosure. The study also found that board composition and audit committee size have negative relationship with human capital disclosure. The frequency of audit committee meetings has insignificant but positive effect on human capital disclosure among non-financial quoted companies in Nigeria. It therefore recommended that audit committee meeting should be monthly and should comprise male and female of different disciplines and professions redundant who can discuss crucial issues related to information disclosure like human capital disclosure and in checking any form of activities or issues of financial frauds before auditing and publishing of corporate reports.