ABSTRACT
This study examined the impact of
Human Resource Accounting on firms value in Nigeria. The study adopts ex-post
facto research design and the population of these study comprises of the 21
Deposit money banks that are listed on the Nigeria stock exchange during the
period 2010 to 2015. It considers multiple regression analysis as a tool for
data analysis with the aid of SPSS V. 20 The study consider the period of
2010-2015. In line with the objectives both main and specific objectives which
was set to examined the effect of Human capital on the earning per share of
listed firms in Nigeria, the hypothesis was tested and the result review that
human capital has no significant effect on earning per share of listed firms in
Nigeria were as, the remaining specific objectives result shows that human
capital has a Significant effect on the earning per shares of the listed firms
in Nigeria. Based on the findings of this studies the test of the three research
hypothesis earlier formulated in the study, the researcher has come to
conclusion in respect of the each hypothesis that human capital has no significant
effect on earning per shares of listed firms. In consonance with this study 's
findings it is recommended that firms should enhance the retention of the
education and training of staff so as to avert wastage on knowledgeable
investment.
UDEII, H (2021). Effect Of Human Resources Accounting On Firms Value In Nigeria (A Study Of Selected Quoted Companies In Nigeria) 2010-2015 . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-firms-value-in-nigeria-a-study-of-selected-quoted-companies-in-nigeria-2010-2015-7-2
HENRY, UDEII. "Effect Of Human Resources Accounting On Firms Value In Nigeria (A Study Of Selected Quoted Companies In Nigeria) 2010-2015 " Mouau.afribary.org. Mouau.afribary.org, 02 Jul. 2021, https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-firms-value-in-nigeria-a-study-of-selected-quoted-companies-in-nigeria-2010-2015-7-2. Accessed 01 Nov. 2024.
HENRY, UDEII. "Effect Of Human Resources Accounting On Firms Value In Nigeria (A Study Of Selected Quoted Companies In Nigeria) 2010-2015 ". Mouau.afribary.org, Mouau.afribary.org, 02 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-firms-value-in-nigeria-a-study-of-selected-quoted-companies-in-nigeria-2010-2015-7-2 >.
HENRY, UDEII. "Effect Of Human Resources Accounting On Firms Value In Nigeria (A Study Of Selected Quoted Companies In Nigeria) 2010-2015 " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-firms-value-in-nigeria-a-study-of-selected-quoted-companies-in-nigeria-2010-2015-7-2