Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 92

Table of Content: December 2017; 9(11)

December 2017

The impact of intellectual capital on the financial performance of listed Nigerian food products companies

This study examines the impact of intellectual capital (IC) on financial performance of listed Nigerian food products companies for five year period 2010 to 2014 by adopting Pulic model of IC known as value added intellectual coefficient (VAIC). Regression models are used to test the hypotheses of the study where the results show that there was positive significant influence of IC on financial performance. Specifically,...

Author(s): Shafi’u Abubakar Kurfi, Noraza Mat Udin and Saleh Muhammad Bahamman