Effect of Human Resources Accounting on Financial Performance of Listed Consumer Goods Firms in Nigeria
| dc.contributor.author | Lambe, Isaac | |
| dc.contributor.author | Ameh, Jacob Ojobo | |
| dc.contributor.author | Dinah, Samuel Dinatu | |
| dc.date.accessioned | 2023-12-10T17:38:25Z | |
| dc.date.available | 2023-12-10T17:38:25Z | |
| dc.date.issued | 2022-10-14 | |
| dc.description.abstract | Poor human capital development in most firm has made many firms in Nigeria not to live up with their primary objectives of their existence. This study examines the effect of human resource accounting on financial performance of listed consumer goods firmsin Nigeria. The expo-facto research design was adopted with reliance on secondary data from annual report of listed firms. The purposive sampling technique was employed in selecting the 15 firms out of 20 consumer goods firms in Nigeria for 2012-2021 financial year. To achieve objective of the study, three method of panel regression estimation was used which is fixed effect by Hausman test which lvaj analyzed using E-views 10. The finding show that health and safety cost has positive significant effect on return of equity while pension contribution cost has negative significant effect on return on equity. The study concludes that health and safety cost and pension contribution cost has a significantly positive effect on financial performance and does substantially reduces the inefficiencies in productivity of listed consumer goods firms in Nigeria. The study recommends that consumer goods firms should increase health and safety cost and other benefits to increase performance in terms of efficiency of companies to pay employees | en_US |
| dc.identifier.citation | Ameh, J.O. et. al. (2022). Effect of Human Resources Accounting on Financial Performance of Listed Consumer Goods Firms in Nigeria | en_US |
| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/624 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University Keffi. | en_US |
| dc.subject | Salaries and wages, Return on Equity, Pension Contribution Cost, Investor, Financial Performance | en_US |
| dc.title | Effect of Human Resources Accounting on Financial Performance of Listed Consumer Goods Firms in Nigeria | en_US |
| dc.type | Book | en_US |
| dc.type | Book chapter | en_US |