Record Details

Empirical Examination of Integrated Component of Intellectual Capital on Financial Performance: Study of Select Service and Non-Service Firms in Nigeria

Social and Basic Sciences Research Review

View Archive Info
 
 
Field Value
 
Title Empirical Examination of Integrated Component of Intellectual Capital on Financial Performance: Study of Select Service and Non-Service Firms in Nigeria
 
Creator Okoye, Ikechukwu Emma
Aroh, Nkechi Nympha
Egbunike, Amaechi Patrick
 
Subject Integrated Components, Intellectual Capital, Financial Performance, Firms, Nigeria,
 
Description This study assessed the impact of the components of Intellectual Capital (Human Capital, Structural Capital, Relational Capital and Innovation Capital) of Companies listed on the Nigerian Stock Exchange with a view to determining their association with financial performance. The study adopted multiple regression analysis in analyzing data collected from annual reports and accounts of the sampled companies to determine the continue effect of intellectual capital on financial performance among the 182 listed companies. Based on this, the study found out that the integrated effect of the components (Human capital, structural capital, relational capital and innovation capital) made about 40% contribution to the variance in financial performance of the companies. The study developed a model for understanding the IC components and their effect on organization financial performance. The application of this is that investment in IC can contribute to over 40% of change in financial performance consequent upon this, it is recommended that Nigerian listed companies should substantially invest in IC to help boost companies’ financial configuration.
 
Publisher Academy of Business & Scientific Research (ABSR)
 
Date 2015-09-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format —
 
Identifier http://absronline.org/journals/index.php/sbsrr/article/view/549
 
Source Social and Basic Sciences Research Review; Vol 3 No 9 (2015): September; 299-315
2313-6758
 
Language eng
 
Relation http://absronline.org/journals/index.php/sbsrr/article/view/549/570
 
Rights Copyright (c) 2015 Social and Basic Sciences Research Review