References
Abubakar, A. and Garba, A. (2019). Financial leverage and financial performance of quoted service firms in Nigeria. Nigerian Journal of Management Technology and development. 8(2):273-282. Adegbayibi, A. T. (intellectual capital and firms’ performance measures of listed non-financial companies in Nigeria. Journal of Accounting and Management, 11(2):2284 – 2295 Ahangar, R. G. (2020). The relationship between intellectual capital and financial performance: An Empirical investigation is an Iranian Company. International Journal of Management and Business Studies 117(1):45-56 Amin, E., Aslam, S., and Makki, M. A. (2014). Intellectual Capital and Financial Performance of Pharmaceutical firms in Pakistan. Pakistan Journal of Social Sciences, 34(2):433-450. Anik, S., Chariri, A., and Isgiyarta, J. (2021). The effect of intellectual capital and good corporate governance on financial performance and corporate value: A case study in Indonesia. Journal of Asian Finance, Economics and Business, 8(4):391-402 Beker, G. S. (1964). Human capital: A theoretical and empirical analysis with reference to education. New York: Colombia University Press, 279p. Daat, S. C., Sanggenafa, M. A., and Larasati, R. (2021). The role of intellectual capital on financial performance of SMEs. Universal Journal of Accounting and Finance, 9(6):1312- 1321 Dogan, M., and Kevser, M. (2020). Analysis of the relationship between intellectual capital and firm performance: Empirical research on Borsa Istanbul. Press Academic Procedia: Istanbul Finance Congress, Dergipark, Ankara, 12(1):21-26 Ekwe, M. C. (2012). Intellectual capital and financial performance in an emerging economy: An empirical investigation of a Nigerian bank. Ushus Journal of Business Management, 11(2):1-20 Etim, E. O and Effiong, I. H. (2021). Human and intellectual capitals effect on manufacturing companies compaines performance in Nigeria. International Journal of Auditing and Accounting Studies, 3(1):1-21. Etim, E. O., Effiong, I.H, Umoffong, N. I. and Umo, U. P. (2022). Reputational sustainable capital reporting and performance of listed manufacturing companies in Nigeria. Indian Journal of Applied Business and Economic Research, 3(3):207-238 Etim, E. O., Usen, U. P., Augustine, B. I., Austin, U. N. and Jeremiah, P. E. (2024). Intellectual captal and financial performance of listed manufacturing companies in Nigeria. International Journal of Social Science and Management Research, 10(7):218-246 Gadzo, S. G., and Asiamah, S. K. (2018). An assessment of the relationship between leverage and performance: An empirical study of unlisted banks in Ghana. Journal of economic and international finance, 10(10):123-133 Gallegos, A., Carlos, D., Juan, V., Rocio, A., and Marcos A, B. (2021). The impact of intellectual capital on financial performance in Argentina, Chile and Peru Juan. African Journal of Business Management, 15(9):242-249 HesAiati, E. (2021). Influence of Intellectual Capital on Organizational Performance. International Journal of Economics, Business and Accounting Research, 5(9):242-249 Irmansyah, I. and Andesto, R. (2022). The effect of intellectual capital on financial performance: case study of Pharmaceutical Industry Companies in IDX. International Journal of management Studies and Social Sciences Research, 4(1):176-189 Iswatia, S., and Anshoric, M. (2007). The influence of intellectual capital to financial performance at insurance companies in Jakarta Stock Exchange (JSE). Proceedings of 13th Asia Pacific Management Conference, Melbourne, Australia, 1393-1399 Klamath, G. B. (2015). Impact of Intellectual capital on financial performance and market valuation of firms in India. International Letters of Social and Humanistic Sciences, 48(2):107-122 Muchran, E. (2020). Effect of Intellectual Capital on Sustainable Financial Performance of Indonesian Pharmaceutical Firms with moderating role of knowledge management. Systematic Revised Pharmacy, 11(1):202-212 Oyedokun, G. E. and Saidu, B. (2018). Impact of Intellectual Capital on Financial Performance of Listed Nigeria Oil Marketing Companies Information and Knowledge Management, 8(9):13-27 Ozkan, N., Cakan, S. and Kayacan, M. (2016). Intellectual Capital and Financial Performance: A study of the Turkish banking sector. Borsa Istanbul Review, 17:1-9 Ozkan, N., Cakan, S., and Kayacan, M. (2017). Intellectual capital and Financial Performance: A Study of The Turkish Banking Sector. Borsa Istanbul Review, 20(3):190-198 Rashid, H. A., Farooq, S., Liagat, F., Qadeer, A., and Younas, N. (2020). Analyzing the impact of intellectual capital on financial performances of food and personal care and textile sectors: A comparative analysis. Pakistan Economic and Social Review, 58(1):35- 60 Rufus, A. I., Festus, A. F., and Dada, B. I. (2022). Intellectual Capital and organizational Performance of the Financial Sector: Evidence from Nigeria. International Journal of Accounting, Finance and Rise management, 20(1):554-563 Sardo, F., and Serrasquciro, Z. (2017). Intellectual capital and firms’ financial performance: A European empirical study. Business and Economic Research, 7(2):1-18 Shunita, M. F. (2022). Intellectual capital components and industrial firms’ performance problems, and perspectives in Management, 20(1):554-563 Xu, J. and Liu, F. (2020). The impact of intellectual capital on firm performance: A modified and extended VAIC model. Journal of competitiveness, 12(1):161-176 Xu, J., and Zhang, Y. (2021). Does intellectual capital matter in financial performance? An investigation of Chinese agricultural listed companies Agronomy, 11(1):1872-1890 Yilmaz, I., and Acar, G. (2018). The effects of intellectual capital of financial performance and market value: Evidence from Turkey. Eurasia Journal of Business and Economics, 11(2):117-133 Zehric, C., Abdelbaki, A., and Bouabdellah, N. (2012). How intellectual capital affects a firm’s performance. Australian Journal of Business and Management Research, 2(8):24-91 Zhang, X. B., Duc, T. P., Mutuc, E. B., and Tsai, F. S. (2021). Intellectual capital and financial performance: comparison with financial and pharmaceutical industries in Vietnam. Original Research, 12:1-10
