EFFECT OF STRUCTURAL CAPITAL ON PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Halimatu S. Abubakar (), Musa I. Fodio and Hassan Ibrahim
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Halimatu S. Abubakar: Nasarawa State University, Keffi, Postal: Department of Accounting,, Faculty of Management Science,, https://journal.citn.org/
Musa I. Fodio: Nasarawa State University, Keffi, Postal: Department of Accounting,, Faculty of Management Science,, https://journal.citn.org/
Hassan Ibrahim: Nasarawa State University, Keffi, Postal: Department of Accounting,, Faculty of Management Science,, https://journal.citn.org/

Journal of Taxation and Economic Development, 2019, vol. 18, issue 1, 122-147

Abstract: The recognition of the value and influence of intellectual property rights on performance has overtime been overlooked by companies and researchers. This study examined effect of structural capital on the performance of listed consumer goods companies (CGCs) in Nigeria for a period of six (6) years from 2012 to 2017. The dependent variable for this study is performance proxy by value added while the independent variables are structural capital proxy by intellectual property rights. This study carried out descriptive statistics, correlation analysis, panel regression and post diagnostics test to analyze the variables. The regression result revealed that intellectual property rights has positive and significant effect on performance of listed CGCs in Nigeria for the specified period. The study recommends that listed CGCs in Nigeria should increase investment in intangible assets such as computer software, trademarks, and copyrights as this could be used to create revenue for the businesses there by increasing performance. Also, listed CGCs in Nigeria should ensure separation of the representation of book value for IPR from that of other intangible assets like goodwill in their financial statements.

Keywords: Structural Capital; Intellectual Property Rights and Value Added. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:0011

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