Authors :
Justin Iorakpen Iorun; Kwaghfan Aondoakaa; Michael Iorlaha
Volume/Issue :
Volume 6 - 2021, Issue 3 - March
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3uRY9A5
Abstract :
The aim of this study is to investigate the
relationship between Intellectual Capital Reporting
(ICR) and Financial Performance of listed consumer
goods companied in Nigeria in the Covid-19 Pandemic
era. The study deployed ex-post facto research design as
data were sourced from published accounts and annual
reports of fifteen (15) listed consumer goods companies
in Nigeria from 2012-2019. OLS regression was used to
analyze the data with the aid of STATA version 14.2.
Results revealed that ICR components that is HCR, SCR
and RCR have significant relationships with financial
performance proxied by Tobin’s Q. The study therefore
concluded that there is a strong relationship between
ICR and financial performance of listed consumer goods
companies in Nigeria. The study made a policy
recommendation among other things that, management
should invest more aggressively in human capital
development in order to enhance value and
competitiveness of their companies in the post Covid-19
pandemic era
Keywords :
Financial Performance, Human Capital, Intellectual Capital Reporting, Relational Capital and. Structural Capital.
The aim of this study is to investigate the
relationship between Intellectual Capital Reporting
(ICR) and Financial Performance of listed consumer
goods companied in Nigeria in the Covid-19 Pandemic
era. The study deployed ex-post facto research design as
data were sourced from published accounts and annual
reports of fifteen (15) listed consumer goods companies
in Nigeria from 2012-2019. OLS regression was used to
analyze the data with the aid of STATA version 14.2.
Results revealed that ICR components that is HCR, SCR
and RCR have significant relationships with financial
performance proxied by Tobin’s Q. The study therefore
concluded that there is a strong relationship between
ICR and financial performance of listed consumer goods
companies in Nigeria. The study made a policy
recommendation among other things that, management
should invest more aggressively in human capital
development in order to enhance value and
competitiveness of their companies in the post Covid-19
pandemic era
Keywords :
Financial Performance, Human Capital, Intellectual Capital Reporting, Relational Capital and. Structural Capital.