The objective of this paper is to determine the benefits and challenges of valuation and
disclosure of human resources based on prior art. The study found low adoption rate of HR …

The aim of this study is to examine the impact of human resource accounting disclosure on
financial performance of selected listed firms in Nigeria. Annual financial report index of the …

Effective supervision of financial institutions is premised on existence of sound corporate
governance. Corporate governance refers to the extent to which companies are run in an …

This study investigated the effect of human resource accounting on the performance of
Deposit Money Banks listed on the Nigerian Stock Exchange. Specifically, the study …

This study examines the association between corporate attributes and human resource
accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange …

The aim of this study is to examine the relationship between Human Resource Accounting
and the Profitability of quoted firms in Nigeria. The study used staff remuneration, as proxy …

ABSTRACT Human Resource Accounting (HRA) is a measurement process that recognizes
the human resources of an organisation as an intangible asset, whose cost and value are …

This paper aims to evaluate the human resource accounting disclosure (HRAD) practices of
DSE listed financial institutions and analyse the impact of organizational attributes (service …

This study attempts to analyze the importance of Human Resource Accounting (HRA)
practices for corporate financial reporting. This paper is both a theoretical and empirical …

This study investigated the relevance of human capital accounting information on the market
value of quoted manufacturing companies in Nigeria. The study used secondary data from …