ABSTRACT

The increasing importance and role of intangible assets in today's economic environment is a

source for concern for scholars and accounting practitioners. As an attempt to explore the

relevance of reported intangible assets, the study investigates the market value relevance of

different intangible asset (intellectual properties, computer software cost and goodwill) reported

by listed manufacturing firms in Nigeria. To achieve this, the study adopted a correlational

research design and made use of panel data extracted from the annual reports and accounts of

nine (9) sampled manufacturing firms out of the thirty-four (34) listed firms that reported

components of intangible assets for the 6- year (2011-2016). The model was estimated using the

random effect regression technique. The findings revealed intellectual properties to be positive

and significantly associated with market value of listed manufacturing firms in Nigeria, while

goodwill have negative and

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