The impact of intellectual capital on the financial performance of listed Nigerian food products companies
The main aim of this study is to examine the impact of intellectual capital (IC) on financial performance of listed Nigerian food products companies for five-year period i.e. 2010-2014 by adopting Pulic (1998) model of IC known as value added intellectual coefficient (VAIC). Regression models are us...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | eng eng |
| Published: |
2015
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/5585/1/s816351_01.pdf https://etd.uum.edu.my/5585/2/s816351_02.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The main aim of this study is to examine the impact of intellectual capital (IC) on financial performance of listed Nigerian food products companies for five-year period i.e. 2010-2014 by adopting Pulic (1998) model of IC known as value added intellectual coefficient (VAIC). Regression models are used to test the hypotheses of the study where results of the study show that there is positive significant influence of IC on financial performance. Likewise, the results show that structural capital (SC) and capital employed (CE) influence the financial performance of Nigerian food products companies. Based on the resource-based theory, the results prove that companies can enhance financial performance by emphasising on IC especially in food products
companies |
|---|