New Search

Export article
Open Access

Corporate Determinants and Human Resource Accounting Disclosure of Listed Banks in Nigeria

Ayodeji Matthew Adejuwon, Felix Olurankinse, Olugbenga Jinadu
International Journal of Human Resource Studies , Volume 10, pp 303-317; doi:10.5296/ijhrs.v10i4.17873

Abstract: The study investigates whether a significant relationship exists between corporate determinants and human resource accounting disclosure of selected banks in Nigeria. It also looks at whether human resource accounting disclosure is influenced by banks profitability, firm size and listing age. Data were obtained from the annual reports and corporate websites of the selected banks for the periods between 2014 and 2018. In testing the research hypotheses, the study engaged the use of panel least square regression in analysing the data. The findings revealed that there is a significant positive relationship between profitability, firm size and human resource accounting disclosure. However, listing age exhibited no relationship with human resource accounting disclosure. The study recommends that listed banks in Nigeria should be encouraged to mandatorily disclose human resource accounting information so as to enhance their social reputation and reduce the potential agency costs. Also, the study contributes to the existing models, in terms of depicting specific attributes that measure the determinants of human resource accounting disclosure of listed banks in Nigeria.
Keywords: human resource / listed / Banks in Nigeria / resource accounting disclosure

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

Share this article

Click here to see the statistics on "International Journal of Human Resource Studies" .
Back to Top Top