Intellectual Capital on Financial Performance of Nigerian Companies

Intellectual capital efficiency measurement is a major problem facing managers of companies because its intangible nature; thus, there difference between book-value and market value assets the companies. Hence, this work investigated intellectual (IC) on companies’ performance 117 quoted firms in Nigeria 2018 2019 periods using Pulic Value Added Coefficient (VAIC) Model. Data were sourced through secondary means from audited annual reports sample. The data gathered analysed with both Pearson correlation regression analysis to test study hypotheses. results revealed that positive significant relationship Human Capital efficiency, Return Equity Asset. further Structural Efficiency, But out three control variables only sector was structural efficiency. concluded efficiencies influence sampled recommended management should give priority policies will improve employees’ capability organizational structure.