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Research Article
Vol. 12, Issue 2
EFFECT OF INTELECTUAL CAPITAL ON RETURN ON ASSETS OF INSURANCE FIRMS IN NIGERIA
Intellectual Capital (IC) needs to be measured by insurance entities. The inability of firms to measure and quantify intellectual capital has posed fundamental problems overtime in the value measurement of firms. This study evaluates the effect of HC and IC on the value creation of insurance firms in Nigeria using their ROA. Ex-post facto resea...
