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The study focuses on the Impact of Employment Benefit Cots on theProfitability of Companies listed in the National Stock Exchange. The study hasconsidered the Amount spent on Employment Benefit Cots as an Independentvariable and Profit after tax, Total Assets, Return on Equity, and Return onAsset and Debt equity Ration as the Dependent variable. The present study is toanalyses the relationship between Employment Benefit Cots and Profit after tax,Total Assets, Return on Equity, Return on Asset, and Debt equity Ration. Thedata is collected from 20 companies listed on the National Stock Exchange for10 years from the Annual reports of companies. The data collected were analyzedusing Panel data Regression in E-Views. Results revealed that there is asignificant Relationship between Employment Benefit Cots and Profit after tax,Total Assets, Return on Equity, Return on Asset, and Debt equity Ration. Thestudy shows that Employment Benefit Cots impact positively on Firmsprofitability.

A Study on the Impact of Human Resource Accounting on Firms Value with Respect to Companies Listed in National Stock Exchange