Kwara State University
MUHAMMED KAMALDEEN USMAN
Designation: ASSISTANT LECTURER
Department: Accounting and Finance
| My Publications | ||||||||
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| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | Impact of Intellectual Capital Components on Performance of Listed Deposit Money Banks (DMBs) in Nigeria |
The financial crisis and earlier recapitalization of Nigerian banks has been so challenging that merger and acquisitions have become survival strategies adopted by DMBs, this is caused by the mismanagement of their intellectual capital. Based on this, the study examined the impact of intellectual capital components on performance of listed DMBs in Nigeria, to achieve this, three (3) components of intellectual capital were identified viz: Structural capital, Relational capital and Human capital while the performance was measured using VAIC model. The study used Ex post factor research design with the population consisting of the twenty-two licensed Deposit Money Banks in Nigeria, due to unavailability of data, nineteen (19) DMBs were chosen as the sample size. Using generalized least square (GLS) regression, the study found a positive significant relationship between structural capital and performance of DMBs as evidenced by the P-value of 0.000 at 1% level of significance. This implies that, if structural capital is well managed, it will influence the financial performance of the firm. The study also found a not significant positive relationship between human capital, relational capital and performance of DMBs. The study therefore concluded that only structural capital out of the three identified components of intellectual capital influences the financial performance of DMBs in Nigeria while others are not significant. The study recommends that business executives and the entire stakeholders in the Nigerian Banking sector should begin to realize and treat intellectual capital as very important business resources. | SANNI, M. and USMAN, M. K. | 2 | JOURNAL | 2019-04-08 | ||