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.
0.0
NWANKPA, . (2026). 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. Repository.mouau.edu.ng: Retrieved Jan 07, 2026, from https://repository.mouau.edu.ng/work/view/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-7-2
.C., NWANKPA. "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" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 06 Jan. 2026, https://repository.mouau.edu.ng/work/view/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-7-2. Accessed 07 Jan. 2026.
.C., NWANKPA. "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". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 06 Jan. 2026. Web. 07 Jan. 2026. < https://repository.mouau.edu.ng/work/view/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-7-2 >.
.C., NWANKPA. "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" Repository.mouau.edu.ng (2026). Accessed 07 Jan. 2026. https://repository.mouau.edu.ng/work/view/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-7-2