Accounting for Intellectual Capital and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria

This study investigated the extent to which intellectual coefficient (IC) in human resource (HR) accounting relates with quality of financial reports. IC was assessed litigation risk.The research design employed this is ex-post facto design. Purposive sampling technique adopted sample 14 firms up date and complete annual reports accounts for period (2017-2021). Secondary data derived from statements companies were reviewed study. Descriptive statistics used summarize mean, median, standard deviation, skewedness, kurtosis, maximum minimum variables, while panel regression test null hypotheses. Findings revealed that capital has a negative relationship risk positive reporting quality. It recommended should on creating relational awareness their employees through adequate training aspect customer relation proper management resources.