ABSTRACT
The study examined the effect of human resource accounting on firms value in
Nigeria, using selected quoted banks in Nigeria. The problems facing human
resource accounting in banks in Nigeria ranges ilroin how to develop human
iesource accounting and how to put to optimum use and how to provide the actual
value o/ emplo ices capabilities, kno u/cc/ge and expe/1ence5 An expost -facto
research design i vas ac/op/cc! and c/ala collected from secondary sources were
anal vsecl i/sing ordinciri' leasi squcire techniques. The findings based on the result
of the analysis: salaries and wages it'hich has ci positive relationship between
firm performance and human resource accounting in Nigeria has a signifIcant
effect on earnings per share of jlrms and firms rcite of return has a sign//leant
effect on the earnings per share of flrms and! it shovvec! ci positive relationship.
Based on the findings. recommendations were nicide oil the basis that the welfare
anc/ training of emnp/orees enhances their performance uluch in lam acids value
to the fIrms, cinc! /1 ccounting Stcindarc! Board should incorporate their accounting
standard for the evaluation cimic/ disclosure of human resource accounting.
CHIEKIE, G (2021). Effect Of Human Resource Accounting On Firms Value In Nigeria. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-firms-value-in-nigeria-7-2
GRACE, CHIEKIE. "Effect Of Human Resource Accounting On Firms Value In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 10 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-firms-value-in-nigeria-7-2. Accessed 31 Oct. 2024.
GRACE, CHIEKIE. "Effect Of Human Resource Accounting On Firms Value In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 10 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-firms-value-in-nigeria-7-2 >.
GRACE, CHIEKIE. "Effect Of Human Resource Accounting On Firms Value In Nigeria" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-firms-value-in-nigeria-7-2