Intellectual Capital and Corporate Performance Evidence from Quoted Companies in Nigeria

This study established the effect of intellectual capital on economic value added of quoted non financial companies in Nigeria. Evaluate the effect of Structural Capital Efficiency SCE on Economic Value Added of quoted non financial companies in Nigeria, and assess the effect of Value Added Intellectual Coefficient VAIC on Economic Value Added of quoted non financial companies in Nigeria. Ex Post Facto research design was adopted for the study and Data were extracted from audited accounts of non financial companies in Nigeria from 2008 to 2020. Regression analysis was used to analyze the data using E view10.0. The findings revealed that SCE has a significant effect on economic value added of quoted non financial companies in Nigeria at 5 level of significance, also, that Value Added Intellectual Coefficient VAIC has significant positive effect on Economic Value Added of quoted non financial companies in Nigeria at 5 significant level. Based on this hypothesis acceptance, companies should launch high performance products and satisfy customers needs by using their structural capital to guarantee their survival, thereby gaining competitive advantage. Michael Ugeoritsete Eyide | Ekwueme, Chizoba M "Intellectual Capital and Corporate Performance: Evidence from Quoted Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49233.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49233/intellectual-capital-and-corporate-performance-evidence-from-quoted-companies-in-nigeria/michael-ugeoritsete-eyide