尼日利亚上市公司的智力资本与财务绩效

Mayowa Ebenezer Ariyibi, Israel Oludare Asogba, Ganiyu Oluwamuyiwa Yinusa
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引用次数: 0

摘要

该研究考察了智力资本对尼日利亚上市公司财务绩效的影响。这项研究雇佣了来自5个经济部门的25家公司。在研究中采用了事后研究设计,以帮助使用2015-2020年期间的二手数据,这些数据来自公司的财务报表。因变量用所选公司的销售额和资产增长来衡量,智力资本用人力资本效率、结构资本效率和关系资本效率来衡量。研究发现,结构、关系资本效率和增值对被选公司的销售额和资产增长有负、正、正显著影响。因此,建议组织应投资于组织的结构和关系资本效率,因为它具有提高组织绩效水平的内在能力。
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INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF QUOTED COMPANIES IN NIGERIA
  The study examined the impact of intellectual capital on the financial performance of quoted companies in Nigeria. The study employed twenty-five companies from five sectors of the economy. The ex-post facto research design was employed in the study, to aid the use of secondary data within 2015-2020 was soured from the financial statement of the companies. The dependent variable was measured using the sales and asset growth of the selected companies and the intellectual capital was measured using the human capital efficiency, structural capital efficiency, and relational capital efficiency. The findings revealed that structural, relational capital efficiency and value-added have a negative, positive and positive significant effect on sales and asset growth of the selected companies. It is therefore recommended that the organization should invest in the structural and relational capital efficiency in the organization because it has the intrinsic capacity to improve the level of performance in the organization.   
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