INTERNATIONAL JOURNAL OF ACCOUNTING AND BUSINESS MANAGEMENT (IJABM)
Intellectual Capital Accounting Practices and Financial Performance of Listed Consumer Goods Firms in Nigeria
E-ISSN: 4556-2236
P-ISSN: 5433-437X
DOI: https://iigdpublishers.com/article/1649
This study investigated the relationship between intellectual capital accounting practices and financial performance of consumer goods firms in Nigeria. The objective was to examine the relationship between human capital efficiency and financial performance of listed consumer goods firms in Nigeria. The study adopted ex-post facto research design, with 15 listed consumer goods companies as population and 10 listed consumer goods companies as sample size taken using convenient sampling technique. The result of the study showed that the relationship between intellectual capital accounting practices and financial performance is not significant, and further concludes that HCE significantly relates with return on assets of quoted consumer goods companies in Nigeria in the period of this study, HCE does not significantly relates with earnings per share of listed consumer goods companies in Nigeria in the period of this study, Structural capital efficiency not significantly relates with return on assets of quoted consumer goods companies in Nigeria in the period of this study, Structural capital efficiency not significantly relate with earnings per share of quoted consumer goods companies in Nigeria in the period of this study. The study recommended amongst others that Nigerian consumer goods firms must develop strategies to invest adequately in different intellectual capital components (HC, SC, RC & CE) for sustaining competitive advantage in this current knowledge economy in order to achieve robust financial performance.
Awumade Desmond Namitanighe & Ifeanyi Madumere
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