Intellectual Capital and Organisational Performance of the Financial Sector: Evidence from Nigeria

The world economy is moving to a knowledge-based from the industrial era. Prior studies have shown that reliance on physical and financial capital not enough for sustained improved performance. Improved performance will continue be of interest management organisations researchers businesses should utilise strategic resources especially intangible ones (intellectual capital) achieve competitive advantage. study examined effect intellectual organisational companies quoted in Nigeria. adopted ex-post facto research design. population was 53 listed Nigerian Stock Exchange (NSE) 2019, which 35 were purposively selected. audited statements 2010 2019 validated by external auditors’ report data source. Descriptive inferential statistics using regression analyses employed. Value-Added Intellectual Coefficient (VAIC) used measure (IC) organizational had five measures return assets (ROA), equity (ROE), Leverage (Lev), Assets Turnover (ATO), Market Book Ratio (MB ratio). concluded impacts positively performance, but firm size do play significant role. recommended institutions develop competencies replacing less-qualified performers, assist employees learn new technical skills through regular training mentoring. Management devise ways improve employee’s competence information technology, customer relation, suppliers’ management, projecting bank’s image, positive culture their stock.