Meet OMOREGBEE GODWIN NILL, an Academic Staff of Lagos State University.


Strategic Fin Mgt,corporate Governance And Intellectual Capital


Assistant Lecturer




At the Accounting department office

Visiting Hour

Appointment on Visitation important

Research Interest




Intellectual capital (IC) is reckoned as a significant driving force of the competitive advantage and financial sustainability of any organization. Particularly, Intellectual capital (IC) is critical to the banking sector's main revenue steam supported by the growth of sophisticated technology popularly known as financial technology (FinTech), coupled with the reality of the banking sector's customer-driven nature, there is a growing need to comprehend the dynamics of banks' intellectual capital in relation to money deposit banks, financial and market performance

The study, therefore, investigates the impact of Intellectual Capital, both in its aggregate and constituent parts, on the operational, financial, and market performance of deposit money banks in Nigeria.


The study used data collected from money deposit banks listed on the Nigerian Stock Exchange for ten (10) years (2011-2020), involving 100 observations, and independent variables derived from the modified value-added IC (MVAIC) components regressed against dependent bank performance indicators(variables) such as (Return on Assets (ROA), Return on Equity (ROE) and Tobin’s Q (TQ).


The findings elicited from the empirical results demonstrate that there is a positive relationship between IC efficiency and financial performance (ROE) and market performance (TQ) in money deposit banks. However, there is a positive relationship between IC and operational performance (ROE) and financial performance (ROE).

Originality/value – 

The model in this paper presents a valuable analytical framework for exploring IC efficiency as a driver of performance in banking economies characterized by technological and consumer value innovations. In addition, this paper highlights bank management lacunae manifesting in terms of the weak nexus between IC and asset efficiency (ROA) and IC and market value (TQ) in money deposit banks.


# Certificate SchoolYear
1. M. Phil. (Accounting) Lagos State University 2019

Current Research

IFRS adoption and Earnings Management

Research Details


This study investigates the relationship between IFRS adoption and earnings management (EM) proxy by real earnings management (REM) in developing economy like Nigeria. Further, the study examined the relationship between corporate governance and EM as well as the moderating role of CG on the relationship between IFRS adoption and EM. The study employed 8 Oil and gas firms quoted on the Nigerian stock exchange for 14 years over two time period of pre (2006/2012) and post (2013/2019) adoption of IFRS. Underpinning theory of the study is the agency theory which explained the relationship amongst variables. The study interpreted the fixed effect robust regression in a balanced panel data. The results showed that IFRS had a positive and significant effect on EM, but COG had a positive but insignificant effect on EM, while the interaction between IFRS and CG both had a significant positive relationship with EM. Moreover, it is documented that the COG strength significantly moderates the relationship between IFRS and REM. This implies that the presence of good COG may help to attain the objectives of IFRS adoption. The policy implication of this is that Oil and gas firms should strengthen their Corporate Governance practice to mitigate earnings management whilst ensuring that management’s application of IFRS in financial reporting is devoid of deliberate attempt to manage earnings. The study recommends amongst others that boards of directors, standard setters and government regulatory agencies should pay attention to the specific and general impact of the twin effect of IFRS and corporate governance as it relates to EM. To the best of the researcher’s knowledge, this is one of the first empirical attempts at providing evidence about the role of CG on the relationship between IFRS adoption and EM in Nigeria


OMOREGBEE GODWIN is a Assistant Lecturer at the Department of Accounting

OMOREGBEE has a M. Phil. in Accounting from Lagos State University

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