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Effect of Intellectual Capital on the Profitability of Nigerian Deposit Money Banks

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Effect of Intellectual Capital on the Profitability of Nigerian Deposit Money Banks


Okeke, Ifeanyi V | Udeh Francis N



Okeke, Ifeanyi V | Udeh Francis N "Effect of Intellectual Capital on the Profitability of Nigerian Deposit Money Banks" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3, April 2020, pp.146-158, URL: https://www.ijtsrd.com/papers/ijtsrd30333.pdf

This study assessed the effect of intellectual capital on the profitability of Nigerian deposit money banks. The specific objectives are: To ascertain the effect of Structural Capital Efficiency (SCE) on the profitability of Nigerian deposit money banks; to determine the effect of Human Capital Efficiency Coefficient (HCE) on the profitability of Nigerian deposit money banks and to examine the effect of Capital Employed Efficiency Coefficient (CEE) on the profitability in Nigerian deposit money banks. The study adopted Ex post-Facto research design. The study used sample of fifteen (15) Nigerian deposit money banks quoted on the Nigerian Stock Exchange from 2010 to 2018 The data for the study was collected from annual reports and accounts of the deposit money banks quoted on the Nigerian Stock Exchange. Regression analysis was employed to test the formulated hypotheses with the aid of e-view version 9.0. The study revealed that Structural Capital Efficiency (SCE) has positive significant effect on the profitability of Nigerian deposit money banks. The study also revealed that Human Capital Efficiency Coefficient (HCE) has positive effect on the profitability of Nigerian deposit money banks, but is not statistically significant. In addition, Capital Employed Efficiency Coefficient (CEE) has positive effect on the profitability of Nigerian deposit money banks, but is not statistically significant. The study therefore recommended among others that Banks in Nigeria especially the Deposit Money Banks should adopt an intellectual capital strategy. This can be done by banks adding the position of Chief Intellectual Capital Management Officer (CICMO) on their organizational chart to help in structuring relevant strategies and policies on how to obtain and best utilize the required resources underlying IC.

Structural Capital Efficiency, Human Capital Efficiency Coefficient, Capital Employed Efficiency Coefficient and profitability


IJTSRD30333
Volume-4 | Issue-3, April 2020
146-158
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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