COMPARATIVE EVALUATION OF INTELLECTUAL CAPITAL COMPONENTS AND FINANCIAL PERFORMANCE IN NIGERIAN DEPOSIT MONEY BANKS

This study examines the relationship between intellectual capital and the financial performance of deposit money banks in Nigeria. Recognizing that a firm’s intellectual assets, combined with physical resources, significantly influence its ability to generate returns for stakeholders, the research emphasizes the growing importance of intellectual capital in service-oriented sectors where physical assets are limited. Drawing on existing literature, including Bornemann et al. (1999), the study highlights that organizations effectively managing their intellectual capital tend to achieve stronger competitive advantages. The findings underscore the critical role of intellectual capital in enhancing financial performance and sustaining competitive positioning in the Nigerian banking industry