Publication Date: 2021/04/15
Abstract: The aim of this study is to investigate the relationship between Intellectual Capital Reporting (ICR) and Financial Performance of listed consumer goods companied in Nigeria in the Covid-19 Pandemic era. The study deployed ex-post facto research design as data were sourced from published accounts and annual reports of fifteen (15) listed consumer goods companies in Nigeria from 2012-2019. OLS regression was used to analyze the data with the aid of STATA version 14.2. Results revealed that ICR components that is HCR, SCR and RCR have significant relationships with financial performance proxied by Tobin’s Q. The study therefore concluded that there is a strong relationship between ICR and financial performance of listed consumer goods companies in Nigeria. The study made a policy recommendation among other things that, management should invest more aggressively in human capital development in order to enhance value and competitiveness of their companies in the post Covid-19 pandemic era
Keywords: Financial Performance, Human Capital, Intellectual Capital Reporting, Relational Capital and. Structural Capital.
DOI: No DOI Available
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT21MAR296.pdf
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