Effect Of Human Resources Accounting On Firms Value In Nigeria (A Study Of Selected Quoted Companies In Nigeria) 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 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.