Appraisal Of The Effects Of Human Resources Accounting Information On Investment Decisions: A Case Study Of Nigerian Breweries Plc Aba, Abia State:- Nwankpa Adaeze .C

ABSTRACT

The word economy and the organizations that comprise it have witnessed / significant transformation. The old economy was manufacturing-based and / heavily relied on tangible assets as determinants of value, while the present-day / economy is knowledge and information driven. This shift induced significant \ investments in humans and-triggered off enquiries for the development of accounting tools for measuring and reporting human resource costs as assets. ' The purpose of this study is to assess the utility of capitalization as a new h procedure for accounting for human resource costs and to evaluate the effect / which such treatment could have on the profitability of firms and investment decision.