ABSTRACT

This study sought to examine the effect of intellectual capital management on earnings generation oflisted commercial banks in Nigeria. To answer the research question, the study used the ex-post facto research design. The study made used ofsecondary data extracted from the annual financial reports of the sampled banks. The study revealed that the relationship between intellectual capital management and earnings generation (GE) is mixed. The results are both positive and negative though not significant. Specifically, the coefficient of HCE, SCE and CEE are positive but not significant, while the coefficient of VAIC is negative but not significant as well. Impliedly, the explanatory variables HCE, SCE and CEE have positive effect while, VAIC has negative effect on earnings generation (GE). Conclusively, it can be seen from the study that intellectual capital management has positively impacted on earnings generation of listed deposit money banks in Nigeria. It is therefore, recommended that a critical analysis of human capital should be carried out by commercial banks to pin-point areas where value added investment is needed, all by improving the working condition ofthe personnel. Managing Directors ofcommercial banks are to cany out a proper implementation and regular monitoring ofthe systems, procedures andprogram (structural capital), all with an effective and efficient supportfrom higher and middle line management, as this will ensure expansion in all frontiers of the business. Regulatory agencies are to strengthen and monitor policies that will enhance human, structural and value added capital efficiency within the commercial banking sector, as this will in turn build a formidable structure that can withstand liquidation or bankruptcy challenges.