This study is about the influence of corporate board structuring on intellectual capital disclosure of the 15 public limited liability insurance companies that trade on the Nigerian Exchange Group, using census sampling technique, with time scope of 10 years (2012-2021). Our research design was Ex-post facto. Secondary data were derived from the published yearly reports of the companies. The study used binary–logistic regression. The logistic regression result revealed that board independence and board size have negative and non-significant effect on intellectual capital disclosure of public limited liability insurance companies in Nigeria, but board financial expertise has a positive but not significant effect on intellectual capital disclosure of public limited liability insurance companies in Nigeria. The study concludes that corporate board structuring has no significant effects on intellectual capital disclosure of public limited liability insurance companies in Nigeria. Based on the conclusion derived from this study, the study recommends that the financial expertise of the board should be harnessed to give her an advantage in value creation through its disclosure of its intellectual capital.

Keywords: Corporate Board Structuring, Board Expertise, Board Independence, Board Size, Intellectual Capital Disclosure