European Journal of Business and Innovation Research (EJBIR)

EA Journals

Intellectual Capital

Accounting for Intellectual Capital and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria (Published)

This study investigated the extent to which intellectual coefficient (IC) in human resource (HR) accounting relates with the quality of financial reports. IC was assessed with litigation risk.The research design employed in this study is the ex-post facto research design. Purposive sampling technique was adopted to sample 14 firms with up to date and complete annual reports and accounts for the study period (2017-2021). Secondary data derived from the financial statements of companies were reviewed for the study. Descriptive statistics was used to summarize the mean, median, standard deviation, skewedness, kurtosis, maximum and minimum of the study variables, while panel regression was used to test the null hypotheses. Findings of the study revealed that intellectual capital has a negative relationship with litigation risk and IC has positive relationship with financial reporting quality. It is recommended that companies should on creating relational awareness in their employees through adequate training in the aspect of customer relation and proper management of financial and human resources.


Keywords: Earnings Management, Human Resource Accounting, Intellectual Capital, VAIC, human capital efficiency

Intellectual Capital Performance of non-finance firms in Nigeria (Published)

The study investigates intellectual capital performance in Nigeria drawing samples from listed non-finance firms on the floor of the Nigerian Exchange Group market. While performance proxied by return on asset is the dependent variable, the independent variables adopted for this study includes structural capital efficiency, capital employed efficiency, human capital efficiency and value-added intellectual capital coefficient. Furthermore, in line with related extant literature, we employed the variable of leverage to control our model. The econometric techniques adopted in this study are the panel fixed and Random effect regression techniques. The empirical result of this study leads to the conclusion that out of the four independent variables adopted in this study, only the variable of human capital efficiency insignificantly affect performance of listed non-finance firms in Nigeria. However, we conclude that structural capital efficiency, capital employed efficiency and value-added intellectual coefficient significantly improve firm performance. On the bases of these findings, we recommend that managers should place great emphasis on structural capital. They need to invest more in its human capital instruments through continuous learning and training. We recommend that managers should provide more towards proper training of employees and ensure that the right persons are selected for the job.

Citation: Aluwong Dogara Blessed  (2022) Intellectual Capital Performance of non-finance firms in Nigeria, European Journal of Business and Innovation Research, Vol.10, No.1, pp. 1-17


Keywords: Intellectual Capital, Nigeria, Performance, non-finance firms

The Role of Intellectual Capital in Achieving Organizational Innovation Study of the Case of “Ain Touta” Cement Company, Algeria (Published)

The study aims to investigate the role of intellectual capital with its three dimensions:  (human capital, structural capital and customer capital ) in achieving organizational innovation, by studying the case of “Ain Touta” cement company at the province of Batna in Algeria. To reach this objective, we have designed a questionnaire composed of 30 expressions, and adopted 50 samples of the statistical community consisting in permanent workers at the company. In order to analyze the obtained data, we have used many statistical methods through which the study found a set of results, most notably, the existence of strong correlation and positive impact between intellectual capital with its (three) dimensions and organizational innovation in “Ain Touta” Cement Company, province of Batna, Algeria. The study concluded with a set of recommendations whose the most important are: increasing interest to intellectual capital because it is one of its most valuable assets, as well as the need to tend towards customers by knowing their propositions, listening to their grievances, working to resolve them in order to gain their satisfaction, and developing a relationship with them, in addition to adopting the principle of authority delegating to administrative levels, to let workers gain confidence in their abilities to make decisions and solve their problems

Keywords: Intellectual Capital, organizational innovation, “Ain Touta” Company.


The main purpose of this study is to examine the concept of Intellectual capital in higher education institutions/universities, justify its importance and its impact on their research output and performance. This study analyzes the impact of Intellectual Capital on university research performance in Pakistani universities and also compares the intellectual capital of two selected universities. This is an important study of the intellectual research area because the growing interest in intellectual capital has been extended from the firms to higher education institutions during the last decade. The major function of a university is exploring and transmitting knowledge which is acquired through research and education. Therefore assessing university research performance and its intellectual capital is a complex and critical issue. Furthermore intellectual capital has become a major driver for sustainable competitive advantage in all the organizations. A literature review is used to describe the intellectual capital, its components and research performance of the universities; it also highlighted the researchers’ contributions in this area of study. The study uses exploratory approach to develop the conceptual model and raised these research questions with respect to it; Is there a significant impact of intellectual capital and its components on research performance of the university?, which university BZU or IUB has the greater intellectual capital. These research questions were investigated through empirical research using a case study approach on two large general public sectors universities of Southern Punjab, Pakistan i.e. IUB and BZU. Secondary data was used and collected for the study. Descriptive, Ratio and correlation analysis were used to study the intellectual capital of the universities and its impact on their research performance. Our descriptive and Ratio analysis found that BZU has higher and positive values in the all indicators of human, structural and relational capital, which shows that BZU has greater intellectual capital then the IUB. The results of these techniques also showed that intellectual capital has a significant impact on research performance of the university in general. According to the findings all the components of intellectual capital also has a significant impact on research performance of the university, although human capital was ranked first and most important, followed by structural capital while relational capital ranked last among the components. Additionally the effect of human capital was most influential whereas relational capital did not have a significant impact. The results of this study are useful for the Universities to understand the value of their intellectual capital and exploit them for innovations and efficiency augmentation.

Keywords: : Human Capital, Intellectual Capital, Relational capital, Research performance, Structural capital, University

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