The main objective of this study was to investigate the effect of intellectual capital on value creation and
bank performance in Nigeria. The study adopted expost facto as its research design and data for the
study were obtained from banks quoted on the Nigeria stock exchange and the study period was 2013-2015. Three hypotheses were tested and the statistical technique employed was descriptive statistics and
OLS regression analysis. The result of the analysis showed that human capital, structural and relational
capital do not significantly affect the performance of banks in Nigeria. It was concluded that that though
the intellectual capital components do not significantly affect banks performance, this should not
underscore the relevance of intellectual capital as a major driver for corporate performance and value
creation. It was recommended based on these findings, that banks as well as other corporate
organisations should invest tremendously as well report their intellectual capital components in their
financial statements as this can enhance their reputation, competitiveness as well add more values to
their bottom lines.
