HUMAN CAPITAL REPORTING AND CORPORATE EARNINGS: EVIDENCE FROM NIGERIA

Olayinka Akinlo and John Olayiwola

The International Journal of Business and Finance Research, 2017, vol. 11, issue 1, 77-85

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

Keywords: Total Earnings; Human Capital Cost; Capitalization; Corporate Success; Nigeria (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:ijbfre:v:11:y:2017:i:1:p:77-85

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