摘要：The aim of this study is to examine the impact of human resource accounting disclosure on financial performance of selected listed firms in Nigeria. Annual financial report index of the selected firms was used to capture the dependent variable while the human resource accounting disclosure were proxies by firm profitability, firm size, financial leverage and industry type. The study made use of secondary data in eliciting for the required information needed for this study. The population of the study comprises of 188 manufacturing and non-manufacturing firms in the Nigerian Stock Exchange annual report between the period of 2011 – 2015 out of which 20 were selected. The sample size for this study was ballot system of simple random sampling techniques to select 20 listed manufacturing and non-manufacturing firms from the population. The data collected was analysed using descriptive statistics, correlation and regression. The study revealed that there was a positive co-efficient value of 0.565 between the independent and dependent variables. Based on these findings, the study therefore recommends that the listed firms should imbibe the culture of capitalizing their reports and disclose all the expenditure on human resource so as to improve the productivity of the firms. Also, the regulatory body should set aside a minimum standard of reporting human resource accounting in the financial statement of the listed firms in other to enhance stakeholders’ valuation in the statement of financial position and note to the accounts..
其他摘要：The aim of this study is to examine the impact of human resource accounting disclosure on financial performance of selected listed firms in Nigeria. Annual financial report index of the selected firms was used to capture the dependent variable while the human resource accounting disclosure were proxies by firm profitability, firm size, financial leverage and industry type. The study made use of secondary data in eliciting for the required information needed for this study. The population of the study comprises of 188 manufacturing and non-manufacturing firms in the Nigerian Stock Exchange annual report between the period of 2011 – 2015 out of which 20 were selected. The sample size for this study was ballot system of simple random sampling techniques to select 20 listed manufacturing and non-manufacturing firms from the population. The data collected was analysed using descriptive statistics, correlation and regression. The study revealed that there was a positive co-efficient value of 0.565 between the independent and dependent variables. Based on these findings, the study therefore recommends that the listed firms should imbibe the culture of capitalizing their reports and disclose all the expenditure on human resource so as to improve the productivity of the firms. Also, the regulatory body should set aside a minimum standard of reporting human resource accounting in the financial statement of the listed firms in other to enhance stakeholders’ valuation in the statement of financial position and note to the accounts.
关键词：Abstract The aim of this study is to examine the impact of human resource accounting disclosure on financial performance of selected listed firms in Nigeria;Annual financial report index of the selected firms was used to capture the dependent variable while the human resource accounting disclosure were proxies by firm profitability; firm size; financial leverage and industry type;The study made use of secondary data in eliciting for the required information needed for this study;The population of the study comprises of 188 manufacturing and non;manufacturing firms in the Nigerian Stock Exchange annual report between the period of 2011; 2015 out of which 20 were selected;The sample size for this study was ballot system of simple random sampling techniques to select 20 listed manufacturing and non;manufacturing firms from the population;The data collected was analysed using descriptive statistics; correlation and regression;The study revealed that there was a positive co;efficient value of 0.565 between the independent and dependent variables;Based on these findings; the study therefore recommends that the listed firms should imbibe the culture of capitalizing their reports and disclose all the expenditure on human resource so as to improve the productivity of the firms;Also; the regulatory body should set aside a minimum standard of reporting human resource accounting in the financial statement of the listed firms in other to enhance stakeholders’ valuation in the statement of financial position and note to the accounts.
