This study ascertained the effect of corporate governance on intellectual capital structures of some listed financial firms in Nigeria using executive compensation and ownership structures on selected listed financial firms in Nigeria. This study employed ex-post facto research design. The population of the study comprised of 151 publicly listed firms on the Nigerian Exchange Group, as at 2023. Purposive sampling technique was employed to select eight listed financial firms in Nigeria. Data were extracted from the audited financial statements of the firms listed in Nigerian Exchange group from 2014- 2024. Data were analyzed descriptive and inferential statistics. Findings revealed that executive compensation and ownership structure had a positive effect on intellectual capital structures of listed financial firms in Nigeria. The study concluded that Board size, Executive compensation, Audit committee independence and Board Diversity had significant effects on intellectual capital structures and sustainability accounting Disclosure of some listed financial firms in Nigeria. The study recommended among others that financial service firms should have a moderate executive director, which should consist of more non-executive directors (representatives of the shareholders) rather than the executive directors, a good number of directors would be adequate for supervisory and monitoring roles.
Ovunda et al. (Thu,) studied this question.