Orshi, Teryima Samuel and Idris, Adamu Adamu and Dafioghor, Ediri Joy (2026) Intellectual capital, staff development and profitability of banks in Nigeria. The International Journal of Banking and Finance, 21 (1). pp. 35-50. ISSN 2811-3799

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Abstract

This study investigates the relationship between intellectual capital (IC), staff development, and profitability in the Nigerian banking sector. By employing a quantitative research design, the study analyzes how staff training and education moderate the effect of IC on profitability. Using data from 12 listed banks spanning 2013–2023, the research identifies that value-added IC significantly contributes to profitability, with capital employed efficiency emerging as the most consistent driver. However, SCE presents challenges, reflecting inefficiencies in operational frameworks and resource utilization. The findings underscore the critical role of staff training as a moderating variable, amplifying the impact of IC on profitability by enabling employees to harness and optimize intellectual resources effectively. Policy implications of the findings are significant, suggesting regulators, such as the Central Bank of Nigeria, to mandate the disclosure of IC metrics in annual financial reports to promote transparency and enhance the stakeholders’ understanding of its impact on performance. In addition, banks should integrate comprehensive training programs into their strategic plans, fostering continuous professional development to maximize intellectual resource efficiency. Addressing structural inefficiencies through investment in advanced technologies and streamlined processes can further enhance profitability. Finally, the study advocates for policymakers to create enabling environments that support IC development, recognizing its potential to drive sustainable growth in the banking sector. These findings align with the resource-based view, contributing to the literature on IC’s contextual role in emerging economies.

Item Type:	Article
Uncontrolled Keywords:	IC, Nigerian banking sector, profitability, staff training and education, value-added IC.
Subjects:	H Social Sciences > HG Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Nov 2026 08:12
Last Modified:	09 Nov 2026 08:12
URI:	https://repo.uum.edu.my/id/eprint/34648

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