Kwara State University
Tajudeen Lawal
Designation: LECTURER II/Mr
Department: Accounting and Finance
| My Publications | ||||||||
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| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | Intellectual capital efficiency and profitability of listed health care firms in Nigeria |
Knowledge- based firms have a large proportion of their investment in intangible assets and this posesn a real challenge both for financial and managerial accounting that traditionally have not adequately reflected the investment and performance of intangibles in financial statements. This study examines the impact of intellectual capital efficiency on profitability of six listed healthcare firms in Nigeria between 2008 and 2017. This was examined by means of value added intellectual coefficient (VAIC) and it analyses how intellectual capital efficiency affects the profitability of these firms measured by return on assets (ROA). Multiple regression technique was applied on data to draw inferences. The finding of the study reveals that structural capital efficiency has positive and significant impact on the ROA of the firms under study. On the other hand, human capital efficiency and relational capital have no significant impact on the profitability of the firms. Based on the finding of the study, which shows that structural capital efficiency (SCE) has significant impact on ROA, it is therefore recommended that listed healthcare firms in Nigeria should continue to invest more on their internal capital such as patent, trademarks and so on in order to better their performance since these hidden capital have been seen as assets that can generate revenue and enhance the performance of an organisation positively. Keywords: Intellectual capital efficiency, Profitability, return on assets, Value added intellectual coefficients. | Lawal L. O., Lawal T. and AbdullahI, M. A. | 5(1) | Proceedings of 5th Annual International Academic Conference of the Institute of Chartered Accountants of Nigeria. | 2019-04-15 | ||