EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

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dc.contributor.authorAbubakar, Halimatu Sadiya
dc.date.accessioned2023-12-10T17:44:16Z
dc.date.available2023-12-10T17:44:16Z
dc.date.issued2017-08-11
dc.descriptionThesisen_US
dc.description.abstractThe ability of companies to improve performance through value creation is embedded in company relationship with customers, suppliers, employees, investors, competitors and the public. This study examined the effect of intellectual capital on the performance of listed consumer goods companies (CGCs) in Nigeria for a period of six (6) years from 2012 to 2017. The dependent variable for this study is performance proxy by value added while the independent variable is intellectual capital measured as human capital, relational capital and structural capital. This study analysed data using descriptive statistics, correlation analysis, panel regression and robustness test to analyze the variables. The regression result revealed that employee benefit has positive and significant effect on performance of listed CGCs in Nigeria, employee stock ownership has positive and insignificant effect on performance of listed CGCs in Nigeria, customer capital and supplier capital positively and insignificantly affect performance of listed CGCs in Nigeria, shareholders capital has positive and significant effect on performance of listed CGCs in Nigeria, while intellectual property rights has positive and significant effect on performance of listed CGCs in Nigeria for the specified period. The study recommends that listed CGCs in Nigeria should upsurge employee benefit obligation by introducing a post-employment medical benefit for pensioners and employees on the defined gratuity scheme, spring up customer capital and supplier capital by allowing more credit sales to customers and more credit purchases to suppliers, increase equity capital by issue of new ordinary shares in excess of its nominal value and increase investment in intellectual property rights such as computer software, trademarks, and copyrights as well as separation of intellectual property rights from other intangible assets like goodwill in the financial statements. This would intensify the ability of CGCs in Nigeria to pay employees, providers of finance, government and ability to retain earnings for growth and expansion of businessen_US
dc.identifier.citationBEING A THESIS SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, NASARAWA STATE UNIVERSITY KEFFI, IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF DOCTOR OF PHILOSOPHY (Ph.D.) IN ACCOUNTING AND FINANCEen_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/802
dc.language.isoenen_US
dc.publisherDEPARTMENT OF ACCOUNTING FACULTY OF ADMINISTRATION NASARAWA STATE UNIVERSITY, KEFFIen_US
dc.titleEFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIAen_US
dc.typeThesisen_US

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