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ENTITY INTELLECTUAL CAPITALAND FINANCIAL PERFORMANCE :EMPIRICAL EVIDENCE FROM PUBLIC SECTOR ORGANIZATION IN NIGERIA

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Abstract
The broad objective of this study is to examine the nexus between an entity’s intellectual capital and financial performance. The study is a qualitative study which made use data gotten from carefully designed one hundred and seventy-four questionnaires distributed to respondents of a staffs of a hospital in Beninmetropolis. The one hundred and twenty responses in data form were analysed using the ordinary least squares (OLS) regression. The findings of the study show a direct and inconsequential relationship between social capital and company performance, the result also shows a positive as well as a significant nexus between human capital and company performance, the result reveal a positive and insignificant association between human asset and company performance. Finally, OLS output shows a direct and strong nexus between relational assets and company financial performance.
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