Intellectual Capital and the Financial Performance of Listed Agricultural Firms in Nigeria The Moderating Role of Staff Training

The new production system is mainly driven by technology, knowledge, expertise and relations with stakeholders which may collectively be described as Intellectual Capital. Intellectual capital of an organization is seen as assets to improving the financial performance. Against this backdrop, this paper examined the impact of intellectual capital on financial performance of listed agricultural firm in Nigeria the moderating role of staff training. The study sampled thirteen listed agricultural firms from 2015 to 2022. The ordinary least squares was employed. The result revealed that staff training has a moderating effect on the relationship between intellectual capital and financial performance of listed agricultural firms in Nigeria. It was concluded and recommended that firms should carry out staff training regularly. Eke Robert I. | Ikponmwosa Julius Osazee. | Obayagbonna Edmund O. "Intellectual Capital and the Financial Performance of Listed Agricultural Firms in Nigeria: The Moderating Role of Staff Training" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd57481.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/57481/intellectual-capital-and-the-financial-performance-of-listed-agricultural-firms-in-nigeria-the-moderating-role-of-staff-training/eke-robert-i