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Intellectual Capital Value Addition and the Efficient Assets Management of Listed Manufacturing Firms in Nigeria

Author

Listed:
  • Madugba Joseph Ugochukwu

    (1 Landmark University, Department of Accounting, College of Business and Social Sciences, Nigeria)

  • Egbide Ben-Caleb

    (2 Landmark University, Department of Accounting, College of Business and Social Sciences, Nigeria)

  • Uzondu Anoruoh Paul

    (3 Federal Polytechnic, Department of Banking and Finance, School of Business and Management Technology, Nigeria)

  • Oparah Vivian Iheaku

    (4 Federal Polytechnic, Department of Accountancy, School of Business and Management Technology, Nigeria)

  • Adesola Deborah Ayomide

    (5 Department of Accounting, College of Business and Social Sciences, Nigeria)

Abstract

One crucial area that has not received good research attention is intellectual property. Even organizations engage the services of recruiting firms to get the best labour, and some workers earn more than others. But intellectual value addition is not ascertained.

Suggested Citation

  • Madugba Joseph Ugochukwu & Egbide Ben-Caleb & Uzondu Anoruoh Paul & Oparah Vivian Iheaku & Adesola Deborah Ayomide, 2023. "Intellectual Capital Value Addition and the Efficient Assets Management of Listed Manufacturing Firms in Nigeria," Folia Oeconomica Stetinensia, Sciendo, vol. 23(2), pages 241-260, December.
    • Handle: RePEc:vrs:foeste:v:23:y:2023:i:2:p:241-260:n:16
    DOI: 10.2478/foli-2023-0029
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    References listed on IDEAS

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    1. Joseph Ugochukwu Madugba & Tony Uche Agburuga & Ben-Caleb Egbide & Fadoju, Samuel Oludaro & Joseph Falaye, 2021. "Dysfunctional Association Between Public Expenditure Growth and National Consumption Cost: A Vector Error Correction Approach," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(10), pages 794-804.
    2. Yu-Shan Chen, 2008. "The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms," Journal of Business Ethics, Springer, vol. 77(3), pages 271-286, February.
    3. God’stime Osekhebhen Eigbiremolen & Uchechi Shirley Anaduaka, 2014. "Human Capital Development and Economic Growth: The Nigeria Experience," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(4), pages 25-35, April.
    4. Joseph U. Madugba & Kerry E. Howell & Tony Ikechukwu Nwanji & Sainey Faye & Ben-Caleb Egbide & Damilola Felix Eluyela, 2021. "Audit Committee Quality and Financial Reporting in Deposit Money Banks in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(2), pages 104-117, February.
    5. Adesina, Kolade Sunday, 2019. "Bank technical, allocative and cost efficiencies in Africa: The influence of intellectual capital," The North American Journal of Economics and Finance, Elsevier, vol. 48(C), pages 419-433.
    6. Kianto, Aino & Ritala, Paavo & Vanhala, Mika & Hussinki, Henri, 2020. "Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    7. Niamh Brennan & Brenda Connell, 2000. "Intellectual capital : current issues and policy implications," Open Access publications 10197/2916, Research Repository, University College Dublin.
    8. Barrena-Martínez, Jesús & Cricelli, Livio & Ferrándiz, Esther & Greco, Marco & Grimaldi, Michele, 2020. "Joint forces: Towards an integration of intellectual capital theory and the open innovation paradigm," Journal of Business Research, Elsevier, vol. 112(C), pages 261-270.
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    More about this item

    Keywords

    human capital; structural capital; capital employed efficiency; assets management; revenue generation; return on assets;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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