Current Volume 9
Abstract
This study examined intellectual capital efficiency and enterprise value added. The specific objectives were to investigate whether human capital, structural capital, capital employed and relational capital disclosure have significant effect on enterprise value added of listed real estate firms in Nigeria. The secondary source of data collection was adopted in the study where the purposive sampling technique was used to select a sample size of four (4) listed real estate firms for the study. Least Square regression analysis was used in this study and the findings revealed that human capital, structural capital, capital employed and relational capital disclosure has no significant effect on enterprise value added of listed real estate companies in Nigeria. It was concluded that businesses must genuinely use their workforce as a competitive weapon in order to gain a competitive advantage and increasing worker productivity has become a key strategy to drive higher value for the companies. The study recommended that firms in Nigeria should improve their human capital efficiency by engaging in employee training as well as financial and nonfinancial rewards and that management of firms should increase capital employed and decrease structural capital investment in order to mitigate structural capital influence on cashflow performance.
Keywords
Intellectual Capital Efficiency, Enterprise Value Added, Human Capital, Structural Capital, Capital Employed Relational Capital Disclosure
Citations
IRE Journals:
Dr. Monday Olade Izevbekhai, Richard Usengbuwarichard Usengbuwa "Intellectual Capital Efficiency And Enterprise Value Added" Iconic Research And Engineering Journals Volume 9 Issue 12 2026 Page 1690-1701 https://doi.org/10.64388/IREV9I12-1718778
IEEE:
Dr. Monday Olade Izevbekhai, Richard Usengbuwarichard Usengbuwa
"Intellectual Capital Efficiency And Enterprise Value Added" Iconic Research And Engineering Journals, 9(12) https://doi.org/10.64388/IREV9I12-1718778
About IRE Journals
IRE Journals is an open access online journals established with an aim to publish high quality of research work in various diciplines. We have more than 6 years in publications. Over 2500+ papers already published.
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