Tag Archives: Firms and Net asset.

Human Resource Accounting and Financial Performance of Firms in Nigeria: Evidence from Selected Listed Firms on the Nigerian Stock Exchange (Published)

The study investigated human resource accounting and financial performance of firms in Nigerian.  The specific objective of the study is to determine the extent to which human resource influence the firms’ profit after tax, total revenue and net asset.  The hypotheses formulated were tested at 5% level of significance using SPSS software and multiple regression analysis as the statistical tool.  The result revealed that PBC has significant and positive impact on the PAT, while there is a negative impact on the Net Asset.  The research therefore concludes that human resources contribution to the financial growth of firms cannot be overemphasized.  Firms should have the culture of training, developing and motivating the personnel to put in their best for the financial growth of their organizations.  Providing them with infrastructures and a conducive working environment could reduce the rate of job turnover being experienced among firms

Keywords: Firms and Net asset., Human Resource Accounting, Profit after tax, total revenue