HUMAN RESOURCES ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
Nurudeen, Abdulfatai Olanrewaju and Kareem, Bilkis Temitope
Volume 5 Issue 2
Abstract
Banking sector in Nigeria undoubtedly face series of challenges just like any other sector, listed deposit money banks in Nigeria faces the significant challenge of sustaining excellent performance The study examined the effect of human resources accounting on financial performance of listed deposit money Banks in Nigeria. The study adopted an “ex post facto” research design with 5 deposit money Banks. Employing an Ordinary Least Square (OLS) regressions as a data estimate techniques to estimate the parameters. The result of the study shows that Return on Asset shows a solid fit with Adj R2 =0.7032, F – statistics =4.423, P – Value =0.083 < 0.10. The study concluded that the relationships that exist between Human Resources Accounting and financial performance of deposit money banks cannot be under estimated. The study recommends that deposit money bank management should adopt measures to motivate their employees’ activities significantly to influence the organization’s financial performance. Keywords: Earning Per Share, Financial Performance, Human Resources Accounting, Return on Asset
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