Intellectual Capital Measurement: Using the Earnings Per Share Model of Quoted Insurance Companies in Nigeria
Abstract
The study concluded that human capital (HC), structural capital (SC) and relational capital (RC) each had a statistical insignificant relationship with earnings per share (EPS) of insurance companies in Nigeria. The study recommended that a standard on intellectual capital accounting be issued by the International Financial Reporting Committee (IFRC) to enable firms measure and record their intellectual capital values as they relate to earnings per share in their income statements.
Key words: Intellectual capital; Financial performance; Insurance firms; Earnings per share; Value added intellectual capital
Keywords
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PDFDOI: http://dx.doi.org/10.3968/%25x
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