ABSTRACT
In this research work, chapter one
dealt with the introduction, the background of the study, the statement of the
problem, hypothesis, objective of the suedey etc. The objective of the study is
to evaluate the effect of intellectual capital accounting on return on
investment of firms in Nigeria brewery sector. however other specific
objectives includes; To examine the effect . of fulminant Capital on return on
investment in selected firms in Nigeria brewery sector; To evaluate the effect
of Structural Capital on return on investment in selected firms in Nigeria
brewery sector; To determine the effect of Capital Employed on return on
investment in selected firms in Nigeria brewery sector. Chapter two dealt with
the literature review of different authors, textbooks and related journal were
reviewed. The chapter three focus on the research methodology use, the research
designed employed is the ex-post-facto type of research design which guides the
researcher in his scientific inquiry, and analysis. Data were sourced using
secondary data such as: Annual reports, accounts of the Nigerian stock exchange
etc., and from secondary sources. Analyses of data and testing of hypotheses
were done through the aid of statistical. tools such as tables; Regression
model. In chapter . four the findings shows that: Intellectual capital
accounting has a significant effect on return on investment of the Nigerian
brewery industries, looking at the high values of the f-statistics and p-value
that was derived from the result. The researcher concluded and revealed that
Human capital efficiency positively and significantly affect return on
investment, meanwhile structural capital efficiency and capital employed
efficiency had a statistical negative and insignificant effect on return on
investment of firms in Nigeria brewery sector.
ANICHIME, C (2021). Effect Of Intellectual Capital Accounting On Return On Investment Of Firms In Nigeria Brewery Sector. . Mouau.afribary.org: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-accounting-on-return-on-investment-of-firms-in-nigeria-brewery-sector-7-2
CHINONSO, ANICHIME. "Effect Of Intellectual Capital Accounting On Return On Investment Of Firms In Nigeria Brewery Sector. " Mouau.afribary.org. Mouau.afribary.org, 02 Jul. 2021, https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-accounting-on-return-on-investment-of-firms-in-nigeria-brewery-sector-7-2. Accessed 26 Nov. 2024.
CHINONSO, ANICHIME. "Effect Of Intellectual Capital Accounting On Return On Investment Of Firms In Nigeria Brewery Sector. ". Mouau.afribary.org, Mouau.afribary.org, 02 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-accounting-on-return-on-investment-of-firms-in-nigeria-brewery-sector-7-2 >.
CHINONSO, ANICHIME. "Effect Of Intellectual Capital Accounting On Return On Investment Of Firms In Nigeria Brewery Sector. " Mouau.afribary.org (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-accounting-on-return-on-investment-of-firms-in-nigeria-brewery-sector-7-2