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.
AKWARANDU, C (2024). “Effect of intellectual Capital Management On Earnings Generation Of Listed Deposit Money in Nigeria:- Akwarandu Goodness C. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-management-on-earnings-generation-of-listed-deposit-money-in-nigeria-akwarandu-goodness-c-7-2
CHIKWERE, AKWARANDU. "“Effect of intellectual Capital Management On Earnings Generation Of Listed Deposit Money in Nigeria:- Akwarandu Goodness C" Mouau.afribary.org. Mouau.afribary.org, 30 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-management-on-earnings-generation-of-listed-deposit-money-in-nigeria-akwarandu-goodness-c-7-2. Accessed 30 Oct. 2024.
CHIKWERE, AKWARANDU. "“Effect of intellectual Capital Management On Earnings Generation Of Listed Deposit Money in Nigeria:- Akwarandu Goodness C". Mouau.afribary.org, Mouau.afribary.org, 30 Jul. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-management-on-earnings-generation-of-listed-deposit-money-in-nigeria-akwarandu-goodness-c-7-2 >.
CHIKWERE, AKWARANDU. "“Effect of intellectual Capital Management On Earnings Generation Of Listed Deposit Money in Nigeria:- Akwarandu Goodness C" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-intellectual-capital-management-on-earnings-generation-of-listed-deposit-money-in-nigeria-akwarandu-goodness-c-7-2