Joseph Ugochukwu Madugba,Ben-Caleb,Fadoju, Oludare,Omodero, Cordelia O,Dike, Wozuru J,Okpe, I.I,
An innovation which is the aftermath of learned practices is the lifeblood of any organization; no wonder corporation pays anything to get the best labour. This study examined the effect of learned practices on operating performance of listed corporations in determining the contributions of earnings per share of the companies in Nigeria. The Ex-post-facto research design was adopted and data sourced from the annual account of 24 out of 198 listed companies in Nigeria covering ten years for each company. The VAIC was used to measure learned practices which are independent variable in this study, while earnings per share were used to measure operating performance as a dependent variable. Descriptive statistics, normality test, multicollinearity test were conducted and regressions were used to test the hypotheses. The outcome revealed that learned practices do not influence the earnings per share of companies in Nigeria. it was recommended that listed firms in Nigeria should consider learned practices crucial in the pursuit and attainment of organizational performance in a competitive business environment especially as high technology and innovation rules the world today