Data for: Does profitability moderate the relationship between intellectual capital efficiency and the value of technology-driven firms? A comparison of two emerging economies

This dataset contains data on the variables included in conducting a study which examines the relationship between intellectual capital efficiency and the value of firms in the ICT and financial sectors of South African and Nigeria. Key variables computed and organized from the raw data collected include share price, firm size, leverage, human capital efficiency, structural capital efficiency, capital employed efficiency, earnings per share, return on equity and six interaction variables. We employ fixed effects model with Driscoll-Kraay robust standard errors and dynamic panel data models to analyze the data.