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Effect of Human Resource Accounting on Firms Value: A Study of Selected Firms Quoted on the Nigerian Stock Exchange

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Effect of Human Resource Accounting on Firms Value: A Study of Selected Firms Quoted on the Nigerian Stock Exchange


Godwin, Adaobi Ozioma | Udeh, Francis N. P.



Godwin, Adaobi Ozioma | Udeh, Francis N. P. "Effect of Human Resource Accounting on Firms Value: A Study of Selected Firms Quoted on the Nigerian Stock Exchange" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1, December 2021, pp.208-218, URL: https://www.ijtsrd.com/papers/ijtsrd47762.pdf

This study evaluated the effect of Human Resource Accounting on Firm’s value: A study of selected firm’s quoted on the Nigerian stock exchange. The study adopted ex-post facto research design. The population of the study was 116 firms categorized as non-financial services sector. Purposive sampling technique was used and 76 firms were considered which had secondary data information that covered a period of 10years from 2010-2020. The regression analysis/hypothesis testing was done with the aid of linear structural relations LISREL 8.80 student edition. Data were sourced from annual reports and accounts and Nigerian stock exchange fact book 2020. Finding using market value measures for firm performance showed that Staff Training and Development cost has no significant positive effect on PEPS and Tobin’s Q of the quoted non–financial service firms. Increment in number of staff has no significant positive effect on PEPS and Tobin’s Q of quoted non–financial service firms . The study concluded that Human Resource Accounting affects corporate performance of non-financial service firms quoted on the Nigerian Stock Exchange. It is therefore recommended among others, that staff training and development has to be a regular program both on-the-job and off-the job tailored towards filling the identified skills and attitude gaps in the company.

Human Resource Accounting, Firm’s value, and Tobin’s Q


IJTSRD47762
Volume-6 | Issue-1, December 2021
208-218
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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