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Human Capital Reporting And Corporate Earnings: Evidence From Nigeria

Author

Listed:
  • Olayinka Akinlo
  • John Olayiwola

Abstract

This study investigated the influence of human capital reporting on earnings of quoted manufacturing companies in Nigeria. The study used secondary data from 2007 to 2014 collected from selected Annual Report and Accounts of 50 listed manufacturing companies, and Fact Books published by the Nigeria Stock Exchange. Pooled least squares were used in the analysis. The results indicate that total earnings present a positive relationship with all the components of human capital but a significant one with salaries and wages and labour turnover. This then suggests that capitalization of corporate investment on its human resource has the aptitude of increasing the total earnings of quoted manufacturing companies in Nigeria

Suggested Citation

  • Olayinka Akinlo & John Olayiwola, 2017. "Human Capital Reporting And Corporate Earnings: Evidence From Nigeria," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(1), pages 77-85.
    • Handle: RePEc:ibf:ijbfre:v:11:y:2017:i:1:p:77-85
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    More about this item

    Keywords

    Total Earnings; Human Capital Cost; Capitalization; Corporate Success; Nigeria;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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