INTELLECTUAL CAPITAL AND FIRM VALUE OF QUOTED CONSUMER GOODS COMPANIES IN NIGERIA: EVIDENCE FROM POST ADOPTION PERIOD OF IFRSs JEREMIAH PATRICK EDET (ACA, PhD in View) Doctoral Student, Department of Accounting, Faculty of Business Administration, University of Uyo, Uyo, Nigeria Email: Phone No: +234-703-7665-332, +234-810- jeremiahedet5@gmail.com 5825-370 JOSEPHINE SUNDAY EBE (ACA, ACTI, PhD in View) Doctoral Student, Department of Accounting, Faculty of Business Administration, University of Uyo, Uyo, Nigeria Email: Phone No: +234-803-8748-364 jossyebe@gmail.com EDIDIONG IMOH UDONTAH (PhD in View) Doctoral Student, Department of Accounting, Faculty of Business Administration, University of Uyo, Uyo, Nigeria Email: Phone No: +234-803-7749-831 udontahedidiong@gmail.com & Adebimpe Otu UMOREN (PhD, FCA) Associate Professor, Department of Accounting, Faculty of Business Administration, University of Uyo, Uyo, Nigeria Email: Phone No: +234-806-7655-752 bimpeumoren@yahoo.com Abstract This study was conducted to ascertain the influence of intellectual capital on firm value of quoted consumer goods companies in Nigeria. This was anchored on the fact that intellectual capital usually indicates the efforts of managers in committing funds to raise the level of knowledge in an organization. The ex-post facto research design was adopted because the study required secondary data. The population of this study was twenty (20) consumer goods companies quoted on the floor of Nigerian st Exchange Group (NEG) as at 31 December, 2022. Fifteen (15) quoted consumer goods entities were sampled for the study purposively. Panel data were collected from the financial statements of the consumer goods companies sampled for the study. The variables of this study were firm value (FV) and intellectual capital (IC). The dependent variable was firm's value measured by Tobin's Q and the independent variables-the intellectual capital were represented by Human Capital (HC), Relational Capital (RC) and Structural Capital (SC). Company Size (CS) was used as a control variable. Data were analysed using descriptive statistics and multiple linear regression statistical tools. From the analyses, it was observed that HC, RC and SC had positive and insignificant influence on FV of quoted consumer goods companies in Nigeria. In line with the findings, it was concluded that intellectual capital had significant influence on firm value of quoted consumer goods companies 141 Jeremiah Patrick Edet, Josephine Sunday Ebe, Edidiong Imoh Udontah & Adebimpe Otu Umoren Eleviv Publishing Group, USA Social Sciences and Management International Journal Vol. 4, Issue 1, March, 2023