This study was carried out to ascertain the relationship between firms’ financial performance and human resources accounting disclosures on one hand, and the differences in human resources accounting disclosures reporting level between financial sector and non-financial sector companies quoted in the Nigerian Stock exchange. The study made use of secondary sources of data in eliciting the required information needed for this research. The sample size consisted of fifty (50) listed firms randomly drawn from all sectors in Nigeria. Multiple Regressions was used to analyze the possible relationship between firm financial performance and Human resource Accounting Disclosure in Nigeria, using the statistical package for social science (SPSS) version 15.0. The study finds that a positive relationship exists between the financial performance of a company and its level of Human Resource Accounting Disclosure. The study also indicates that financial companies are disclosing human resources accounting information more than non financial companies and that company’s profitability positively influences companies to report the human resources accounting information in their annual report.