Corporate Governance and Intellectual Capital Structures of Listed Nigerian Banks

This study examined the effect of corporate governance and intellectual capital structures of selected listed Nigerian banks using board size and Board diversity as the independent variables. Ex-Post Facto research design was employed for study. Using purposive sampling technique to select eight listed banks on the Nigerian Exchange Group, data were extracted from the audited annual financial statements of the sampled banks in Nigeria spanning from 2012- 2024. Data were analyzed using descriptive and inferential statistics. Findings revealed that Board size had a positive significant effect on intellectual capital structure on listed banks in Nigeria. However, Board Diversity had a negative effect on intellectual capital structure on listed banks in Nigeria. The study concluded that corporate governance had significant effects on intellectual capital structures of listed banks in Nigeria. on this note, the study recommended among others that board Size had a negative significant effect on intellectual capital structure which implies Board size should be more of the non-executive directors than the executive directors. In light of this, it will reduce the problem of agency cost that is intrinsic in agency relationships that exist between the shareholders and the executive directors