English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

The general belief that employees of an organization are important assets to that organization has not been empirically proved as not many studies have investigated the relationship or association between the intellectual capital components and the organizational performance indices. More so, as these assets are not reported in the balance sheet, it makes it more difficult to convince researchers and decision makers that the intellectual capital base of a firm can positively and significantly affect the firm‘s financial performance. This study therefore investigates the role intellectual capital plays in a firm‘s financial performance and also contributes in filling the gap in literature. The value added intellectual coefficient (VAIC) model was used to measure the impact of the three types of capital on the performance of the bank. Data were collected from the annual reports of the bank and from the publications of the Nigeria Stock Exchange (NSE). The intellectual and physical capitals of the bank were analyzed and their effect on the bank‘s financial performance was measured using multiple regression analysis models. From the result of the analyses, it can be seen that there is a positive relationship between a bank‘s intellectual capital and its financial performance. It also showed that efficient utilization of * Faculty of Management Sciences, Enugu State University of Science and Technology, Enugu, Nigeria; ekwemike@yahoo.com Michael Chidiebere Ekwe ISSN 0975-3311 2 physical and intellectual capital leads to better performance.

Intellectual Capital and Financial Performance in an Emerging Economy: An Empirical Investigation of a Nigerian Bank