@incollection{,
	
					
					
					78153E03AF9968BFBF682D9005521F03
				,
	author={{Ngozi BenAnuonye} and {Babcock University, Ogun State, Nigeria}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1614151
}

@incollection{b0,
	
	
		,
	title={{Intellectual capital & firm performance: An empirical study of software firms in West Africa}}
		,
	author={{
			MSAbdulai
		} and {
			YKwon
		} and {
			JMoon
		}}
		
		
	
	
		,
	journal={{The African Journal of Information Systems}}
		
			4
			1
			
			,
	year={2012}
		
	

}

@incollection{b1,
	
	
		,
	title={{The relationship between intellectual capital and Business performance: An empirical study in Iraqi industries}}
		,
	author={{
			SAhmad
		} and {
			AMMushraf
		}}
		
	
	
		,
	journal={{International Conference on Management & Artificial Intelligence}}
		
			6
			
			,
	year={2011. 2011}
		
	

}

@incollection{b2,
	
	
		,
	title={{Impact of strategic planning on the performance of insurance companies in Nigeria}}
		,
	author={{
			NSAlaka
		} and {
			AATijani
		} and {
			OAAbass
		}}
		
		
	
	
		,
	journal={{European Journal of Humanities and Social Sciences}}
		
			5
			1
			,
	year={2011}
		
	

}

@incollection{b3,
	
	
		,
	title={{A Comparison of financial performance in the banking sector: Some evidence from Omani commercial banks}}
		,
	author={{
			AYAlmajali
		} and {
			SAAlamro
		} and {
			YZSoub
		}}
		
		
	
	
		,
	journal={{M. Tarawneh. International Research Journal of Finance and Economics}}
		
			3
			
			,
	year={2012}
		
	

}

@incollection{b4,
	
	
		,
	title={{Factors affecting the financial performance of Jordanian insurance companies listed at Amman Stock Exchange}}
		,
	author={{
			AYAlmajali
		} and {
			SAAlamro
		} and {
			YZSoub
		}}
		
		
	
	
		,
	journal={{Journal Management Research}}
		
			4
			2
			
			,
	year={2012}
		
	

}

@incollection{b5,
	
	
		,
	title={{Ownership structure & financial performance: Evidence from Panel Data of South Korea}}
		,
	author={{
			AYAlmajali
		} and {
			SAAlamro
		} and {
			YZAl-Soub
		}}
		
		
	
	
		,
	journal={{Corporate Ownershi &Control}}
		,
	editor={S. Lee}
		
			6
			2
			
			,
	year={2012}
		
	

}

@incollection{b6,
	
	
		,
	title={{The impact of intellectual capital on investors' capital gains on shares: An empirical investigation of Thai Banking}}
		,
	author={{
			BA RAppuhami
		}}
	
	
		,
	journal={{Finance & Insurance Sector. International Management Review}}
		
			3
			2
			
			,
	year={2007}
		
	

}

@book{b7,
	
	
		,
	title={{Investigating the effect of intellectual capital on the value creation of c companies listed in Tehran Stock Exchange}}
		,
	author={{
			LAsadi
		}}
		
			,
	year={2012}
			,
	publisher={Science Road Publishing Corporation}
			2
			12
		
	

}

@incollection{b8,
	
	
		,
	title={{Measuring intellectual capital: a new model and empirical study}}
		,
	author={{
			LAsadi
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		,
	editor={J. Chen, Z. Zhu & H.Y. Xie}
		
			5
			1
			
			,
	year={2012}
		
	

}

@incollection{b9,
	
	
		,
	title={{Brand transaction announcements and stock price volatility}}
		,
	author={{
			MABaldini
		} and {
			GLiberator
		} and {
			TRidi
		}}
		
		
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			12
			3
			,
	year={2011}
		
	
	,
	note={Retrieved from www.emeraldpublishing}

}

@incollection{b10,
	
	
		,
	title={{The effect of intellectual capital on organisational competitive advantage: Jordanian commercial banks (Irbid District): An empirical study}}
		,
	author={{
			MBataineh
		} and {
			MZoabi
		}}
		
	
	
		,
	journal={{International Bulletin of Business Administration}}
		
			10
			
			,
	year={2011}
		
	
	,
	note={Retrieved from www.eurojournals .co}

}

@incollection{b11,
	
	
		,
	title={{An investigation of relationship between intellectual capital and innovation capital with financial performance and value of companies accepted in Tehran Stock Exchange}}
		,
	author={{
			EBesharati
		} and {
			RHMazhari
		} and {
			SMahdavi
		}}
		
		
	
	
		,
	journal={{Journal of Basic and Applied Scientific Research}}
		
			2
			2
			
			,
	year={2012}
		
	

}

@incollection{b12,
	
	
		,
	title={{National intellectual capital index: A United Nations initiative for the Arab region}}
		,
	author={{
			NBontis
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			5
			1
			
			,
	year={2004}
		
	

}

@incollection{b13,
	
	
		,
	title={{Applying the balanced scorecard for better performance of intellectual capital}}
		,
	author={{
			SBose
		} and {
			KThomas
		}}
		
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			8
			4
			
			,
	year={2007}
		
	

}

@incollection{b14,
	
	
		,
	title={{Human capital pipelines: competitive implications of repeated inter-organisational hiring}}
		,
	author={{
			RABrymer
		} and {
			JCMolloy
		} and {
			BAGilbert
		}}
		
		
	
	
		,
	journal={{Journal of Management}}
		
			40
			2
			
			,
	year={2014}
		
	

}

@incollection{b15,
	
	
		,
	title={{Intellectual capital accounting in action: Enhancing learning through interventionist research}}
		,
	author={{
			MSChiucchi
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			14
			1
			
			,
	year={2013}
		
	

}

@book{b16,
	
	
		,
	title={{Intellectual capital and firm performance in Australia. Working paper series no}}
		,
	author={{
			MClark
		} and {
			DSeng
		} and {
			RHWhiting
		}}
		
		
		
			,
	year={2010}
		
		
			Department of Accountancy and Business Law
		
	

}

@book{b17,
	
	
		,
	title={{Intellectual capital management and reporting in European higher education institutions. Intangible Capital}}
		,
	author={{
			RCorcoles
		}}
		
			,
	year={2013}
			9
		
	

}

@incollection{b18,
	
	
		,
	title={{The practice of human capital reporting among Australian financial institutions}}
		,
	author={{
			SCuganesan
		} and {
			TCarlin
		} and {
			NFinch
		}}
		
		
	
	
		,
	journal={{Journal of Finance and Accountancy}}
		
			5
			1
			,
	year={2007}
		
	

}

@incollection{b19,
	
	
		,
	title={{Implementing an intellectual capital framework in practice}}
		,
	author={{
			PDemartini
		} and {
			PPaoloni
		}}
		
		doi: 10. 1108/14691931311289020
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			4
			1
			
			,
	year={2013}
		
	

}

@incollection{b20,
	
	
		,
	title={{Intellectual capital reporting in Spain: A comparative view}}
		,
	author={{
			PDepablos
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			4
			1
			
			,
	year={2003}
		
	

}

@book{b21,
	
	
		,
	title={{Intellectual Capital: realising your company's true value by finding its hidden brainpower}}
		,
	author={{
			LEdvinsson
		} and {
			MSMalone
		}}
		
		
			,
	year={1997}
			,
	publisher={Harper Business Inc}
			,
	address={New York, USA}
		
	

}

@incollection{b22,
	
	
		,
	title={{A study of determinants of intellectual capital performance in banks: The UK case}}
		,
	author={{
			MEl-Bannany
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			9
			3
			
			,
	year={2008}
		
	

}

@incollection{b23,
	
	
		,
	title={{The importance of intellectual capital and its effect on performance measurement systems}}
		,
	author={{
			MEl-Bannany
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		,
	editor={C. Usoff, J. Thibodeau & P. Burnaby}
		
			17
			1&2
			
			,
	year={2008}
		
	

}

@incollection{b24,
	
	
		,
	title={{Organisational knowledge management: Survival strategy for Nigeria insurance industry}}
		,
	author={{
			FMEpetimehin
		} and {
			OEkundayo
		}}
		
		
	
	
		,
	journal={{Journal of Management and Corporate Governance}}
		
			3
			
			,
	year={2011}
		
	

}

@incollection{b25,
	
	
		,
	title={{Current issues, recent advancements and future directions in human resource accounting}}
		,
	author={{
			EGFlamholtz
		}}
	
	
		,
	journal={{Journal of Human Resource}}
		
			,
	year={1999}
		
	

}

@incollection{b26,
	
	
		,
	title={{Introducing a toolbox for IC measurement in the Iran insurance industry}}
		,
	author={{
			AMoslehi
		} and {
			AMohaghar
		} and {
			KBadie
		} and {
			CLucas
		}}
		
		
		
	
	
		,
	journal={{The Electronic Journal of Knowledge Management}}
		
			4
			2
			
			,
	year={2006}
		
	

}

@incollection{b27,
	
	
		,
	title={{Intellectual capital efficiency and firm's performance: study on Malaysian financial sectors}}
		,
	author={{
			NM NMuhammad
		} and {
			MK AIsmail
		}}
		
	
	
		,
	journal={{International Journal of economics and Finance}}
		
			1
			2
			
			,
	year={2009}
		
	

}

@incollection{b28,
	
	
		,
	title={{Exploring the role of human capital on firm's structural capital in Iranian ebusiness industry}}
		,
	author={{
			MNamvar
		} and {
			MFathian
		} and {
			MRGholamin
		} and {
			PAkhavan
		}}
		
		
		
	
	
		,
	booktitle={{rd International Conference on Information and Financial Engineering}}
				Singapore
		
			,
	publisher={IACSI Press}
			,
	year={2011. 2011}
			12
		
	

}

@incollection{b29,
	
	
		,
	title={{Intellectual capital statements on their way to the stock exchange}}
		,
	author={{
			CNielsen
		} and {
			PNBukh
		} and {
			JMouritsen
		} and {
			MRJohansen
		} and {
			PGormsen
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			7
			2
			
			,
	year={2006}
		
	

}

@book{b30,
	
	
		,
	title={{Impact of international finance reporting standards on insurance management in Nigeria}}
		,
	author={{
			AKOnafalujo
		} and {
			POEke
		} and {
			BHAkinlabi
		}}
		
		
		
			,
	year={2011}
			,
	publisher={Euro-Journals Publishing, Inc}
			12
			
		
	

}

@incollection{b31,
	
	
		,
	title={{Intellectual capital efficiency in Malaysian food& beverage industry}}
		,
	author={{
			TSOng
		} and {
			LYYeoh
		} and {
			BHThe
		}}
		
		
	
	
		,
	journal={{International Journal of Business and Behavioural Sciences}}
		
			1
			1
			
			,
	year={2011}
		
	

}

@incollection{b32,
	
	
		,
	title={{}}
		,
	author={{
			Modara Sector Of Pakistan
		}}
	
	
		,
	journal={{Australian Journal of Business and Management Research}}
		
			1
			5
			
		
	

}

@incollection{b33,
	
	
		,
	title={{}}
		,
	author={{
			IMPandey
		}}
		
	
	
		,
	journal={{Financial Management}}
		
			10
			,
	year={2010}
		
	
	,
	note={th edition}

}

@incollection{b34,
	
	
		,
	title={{Measuring the performance of intellectual potential in knowledge economy. Paper presented at the 2 nd McMaster World Congress}}
		,
	author={{
			APulic
		}}
	
	
		,
	journal={{International Journal of Technology Management}}
		
			20
			5
			
			,
	year={1998. 2000}
		
	
	,
	note={VAIC -an accounting tool for IC management}

}

@incollection{b35,
	
	
		,
	title={{Investigating the impact of intellectual capital on organizational performance: A case study in an Iranian medical science university}}
		,
	author={{
			APulic
		} and {
			MRafiei
		} and {
			HGhaffari
		} and {
			RParsapur
		}}
		
		
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			8
			1
			
			,
	year={2004. 2012}
		
	
	,
	note={Intellectual capital-does it create or destroy value? Measuring Business Excellence}

}

@incollection{b36,
	
	
		,
	title={{How to explore the value added impact of intellectual capital components on the productivity, profitability and market value of a firm}}
		,
	author={{
			SRehman
		}}
	
	
		,
	journal={{The International Research Journal of Science Management}}
		
			7
			1
			,
	year={2012}
		
	

}

@incollection{b37,
	
	
		,
	title={{Intellectual capital performance and its impact on financial returns of companies: An empirical study from insurance sector of Pakistan}}
		,
	author={{
			WRehman
		} and {
			MIlyas
		} and {
			HRehman
		}}
		
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			5
			20
			
			,
	year={2011}
		
	

}

@book{b38,
	
	
		,
	title={{IC performance and its impact on corporate performance: an empirical evidence from}}
		,
	author={{
			WRehman
		} and {
			CARehman
		} and {
			HRehman
		} and {
			AZahid
		}}
		
		
		
		
			,
	year={2011. 1997}
			30
			
			,
	address={Roos , G. & Roos, J.}
		
	
	,
	note={Measuring your company's intellectual performance. Long Range Planning}

}

@book{b39,
	
	
		,
	title={{Intangible asset accounting and accounting policy selection in the football industry (Doctoral dissertation)}}
		,
	author={{
			NRowbottom
		}}
		
			,
	year={1998}
			,
	address={U.K}
		
		
			University of Birmigham
		
	

}

@incollection{b40,
	
	
		,
	title={{Intellectual capital measurement tools}}
		,
	author={{
			RTSalman
		} and {
			TBMahamad
		}}
		
	
	
		,
	journal={{International Journal on Social Science Economics & Arts}}
		
			2
			2
			
			,
	year={2012}
		
	

}

@incollection{b41,
	
	
		,
	title={{Human resource accounting: Challenge for accountants}}
		,
	author={{
			MSingh
		}}
	
	
		,
	journal={{International Research Journal}}
		
			2
			5
			
			,
	year={2009}
		
	

}

@book{b42,
	
	
		,
	title={{Intellectual Capital Statement}}
		,
	author={{
			DSoumet
		}}
		
			,
	year={2007. June}
		
	
	,
	note={Technical paper on Zone Industrielle Nord, VMI 86507 MONTAIGU}

}

@incollection{b43,
	
	
		,
	title={{Accounting for intellectual capital: A 21 st century responsibility for strategic Managers}}
		,
	author={{
			CITongo
		}}
	
	
		,
	journal={{Journal of Management Systems}}
		
			22
			1
			
			,
	year={2010}
		
	

}

@incollection{b44,
	
	
		,
	title={{Intellectual capital and business performance: Evidence from Nigeria}}
		,
	author={{
			OMUadiale
		} and {
			UUwuigbe
		}}
		
	
	
		,
	journal={{Interdisciplinary Journal of Research in Business}}
		
			1
			10
			
			,
	year={2011}
		
	

}

@incollection{b45,
	
	
		,
	title={{Annual report of IC disclosures in the Netherlands, France and Germany}}
		,
	author={{
			PGVerguwen
		} and {
			Alem
		} and {
			FJ
		}}
		
		
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			6
			1
			
			,
	year={2005}
		
	

}

@incollection{b46,
	
	
		,
	title={{Intangible Assets: Importance in the knowledge-based economy and the role in value creation of a company}}
		,
	author={{
			Volkov
		} and {
			TGaranina
		}}
		
	
	
		,
	journal={{Electronic Journal Management}}
		
			5
			4
			
			,
	year={2007}
		
	

}

@incollection{b47,
	
	
		,
	title={{Intellectual capital and firm performance}}
		,
	author={{
			MSWang
		}}
	
	
		,
	journal={{Annual Conference on innovations in Business & Management}}
		
			,
	year={2011}
		
	

}

@incollection{b48,
	
	
		,
	title={{Impact of investment in human resource training and development on employee effectiveness in Nigerian banks}}
		,
	author={{
			KAYahaya
		}}
	
	
		,
	journal={{Journal of Social & Management Studies}}
		
			12
			
			,
	year={2006}
		
	

}

@book{b49,
	
	
		,
	title={{Corporate intellectual capital management}}
		,
	author={{
			QHYuan
		}}
		
			,
	year={2001}
			,
	publisher={Beijing. Economic and Management Publishing House}
		
	

}

@incollection{b50,
	
	
		,
	title={{A study of the intellectual capital's impact on listed banks' performance in China}}
		,
	author={{
			XZou
		} and {
			HuanT
		}}
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			5
			12
			
			,
	year={2011}
		
	

}