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ABSTRACT
The study examined the relationship between intangible asset reporting and sustainable performance of listed non-financial firms in Nigeria for the period of 2013-2022 (10 years). Specifically, the study sought to determine the extent to which research and development reporting, information technology program reporting, patent and trademark reporting, financial investment reporting affect sustainable performance in non-financial listed Companies in Nigeria. The study employed secondary sources of data, which were sourced from their annual audited financial statements. This study adopted the Ex-post facto research design. The population of this study was made up of hundred and fifteen (115) listed nonfinancial companies in Nigerian Exchange Group as at 31st December, 2022. The sample size was based on quoted non-financial companies as at 31st December, 2022 on the Nigerian Exchange Group. The Burley’s formula that was propounded and popularized by Taro Yamane (1967) and Z, the 5% error margin was applied on the population to get a sample size of 71 firms. The data collected were analyzed using panel data analysis after conducting the preliminary tests, descriptive statistics, and Pearson correlation matrix. The findings of the study revealed that, two out of the four intangible variables information technology program reporting and Patent and trademark reporting met the apriori sign, as such they were found to be positively related to sustainable performance, while the other two Research and development reporting and financial investment reporting did not meet the expected sign. They rather showed an inverse relationship between them and Sustainable performance. The study thereby recommend among others that firms should deliberately increase the amount of money budgeted for IT related operations and move away from manual operations as much as possible if they want to experience positive and significant effects of IT programs on their performance level.
