The impact of intellectual capital on the financial performance of listed Nigerian food products companies
| Autor: | Saleh Muhammad Bahamman, Noraza Mat Udin, Shafi’u Abubakar Kurfi |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Financial performance
Actuarial science business.industry 05 social sciences Accounting General Medicine Intellectual capital Resource (project management) Structural capital Food products 0502 economics and business Value (economics) Capital employed 050211 marketing Business 050203 business & management |
| Zdroj: | Journal of Accounting and Taxation. 9:147-160 |
| ISSN: | 2141-6664 |
| DOI: | 10.5897/jat2017.0246 |
| Popis: | This study examines the impact of intellectual capital (IC) on financial performance of listed Nigerian food products companies for five year period 2010 to 2014 by adopting Pulic model of IC known as value added intellectual coefficient (VAIC). Regression models are used to test the hypotheses of the study where the results show that there was positive significant influence of IC on financial performance. Specifically, the results showed 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. Key words: Intellectual capital, VAIC, financial performance, Nigeria. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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