Abstract
The study examines the relationship between intellectual capital accounting and financial performance of listed manufacturing firms in Nigeria. The study analyzed intellectual capital accounting in the dimension of human capital efficiency, while financial performance was analyzed with return on capital employed and earnings per share. Ex-post facto research design was adopted for the study. The population of this study was listed manufacturing firms in Nigeria Stock Exchange from 2014 to 2018. The Pearson Product Moment Correlation Coefficient and multivariate regression were used for data analysis and the study concluded that Human capital efficiency significantly relates with return on capital employed and earning per shares of listed manufacturing firms in Nigeria. It was recommended that Nigerian manufacturing firms must develop strategies toadequately invest in different intellectual capital components.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Research Publication and Reviews
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
