Effect Of Human Resources Accounting On Firms Value In Nigeria (A Study Of Selected Quoted Companies In Nigeri) (2010-2015)

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 researcn 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. 

TABLE OF CONTENTS

CHAPTER ONE INTRODUCTION

CHAPTER TWO

REVIEW OF RELATED LITERATURE 

CHAPTER THREE METHODOLOGY

3.1 ﾿ Research Design ﾿ 28

3.2 ﾿ Population of the Study ﾿ 29

3.3 ﾿ Sample Size and Sampling Techniques ﾿ 29

3.4 ﾿ Sources of Data ﾿ 29

3.5 ﾿ Data Analysis Technique ﾿ 29

3.6 ﾿ Definition of variables ﾿ 30

3.6.1 ﾿ Independent variables ﾿ 30

3.6.2 ﾿ Dependent variable ﾿ 31

3.7 ﾿ Model specification ﾿ 31

3.8 ﾿ Limitation of the methodology ﾿ 32

CHAPTER FOUR

DATA  PRESENTATION AND ANALYSIS

CHAPTER FIVE

SUMMARY,  CONCLUSION AND RECOMMENDATIONS

5 .1 ﾿ Summary of findings ﾿ 41

5.2 ﾿ Conclusions ﾿ 41

5.3 ﾿ Recommendations ﾿ 42

5.4 ﾿ Limitations of the study ﾿ 42

5.5 ﾿ Suggestions for further research ﾿ 43

REFERENCES                                                                                                        44