Open AccessCorporate Determinants and Human Resource Accounting Disclosure of Listed Banks in Nigeria
Author(s) -
Ayodeji Matthew Adejuwon,
Olurankinse Felix,
Olugbenga Jinadu
Publication year - 2020
Publication title -
international journal of human resource studies
Language(s) - English
Resource type - Journals
ISSN - 2162-3058
DOI - 10.5296/ijhrs.v10i4.17873
Subject(s) - accounting , human resource accounting , profitability index , business , listing (finance) , annual report , human resources , reputation , agency (philosophy) , resource (disambiguation) , accounting information system , finance , economics , management , computer network , social science , philosophy , epistemology , sociology , computer science
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.