The Board of Directors' Influence on the Intellectual Capital of Nigeria's Listed Firms

Companies have to do a lot of work right now to keep track of their intellectual capital. Intellectual capital is the most valuable thing a business can own. Because of this, it is very important to know how they treat the people who make this asset. From a business point of view, companies may not share this information to lower the costs of competition. But the Value-Added Intellectual Capital Score is what we use because it is based on research. We look at the intellectual capital of 112 listed Nigerian companies over a period of 10 years to figure out what role the board of directors’ plays in making intellectual capital work. According to the Stakeholders' Theory, the way Nigerian companies talk about intellectual capital issues depends on the size of the board, the independence of directors, the gender of directors, and how much equity they own. The article helps improve intellectual capital. Since the study was done on listed companies in Nigeria, more research is needed to find out more about how the board of directors and intellectual capital are related. One of the problems with this research is that it does not take into account other things about boards, like their nationality, pay, etc. This study gives more proof of how board and IC work together in Nigeria. Size of the board, independence of the board, gender of directors, and the number of shares owned by directors all have an impact on a company's intellectual capital, we have found. Factors such as a firm's size, length of public trading, and debt load all have an impact on its intellectual capital. We think that shareholders and regulators should reduce the number of board members, non-executive directors, and directors who own stock in the companies. But we think that more women should be hired as directors