Enekwe, Chinedu Innocent and UDEH, Sergius Nwannebuike and OKWO, Ifeoma Mary (2022) ATTRIBUTES EFFECTOF HUMAN RESOURCES VALUATION ONCORPORATE PERFORMANCE. British International Journal of Applied Economics, Finance and Accounting, 6 (3). pp. 37-54. ISSN 2234-2418

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Abstract: The Study determined the attributes effectofhuman resourcesvaluation oncorporateperformance. The specific objectives were to examine the effect ofhuman resource cost (HRC) onreturn on equity (ROE) of listed oil and gas companies in Nigeria andevaluate the effect ofhuman capital efficiency (HCE) onreturn on equity (ROE) of listedoil and gas companies in Nigeria. The independent variable as human resources valuationproxied by human resource cost (HRC) and human capital efficiency (HCE) while dependent variable as corporateperformance proxied by return on equity (ROE). The ex-post facto research design which made use of secondary data drawn from the annual report and accounts of four (4) firms in listed oil and gas sectors in Nigerian economy covering a period of ten (10) years from 2010 to 2019 both years inclusive. The study was anchored on both human capital theory and resource-based theory. The E-views version 10.0 software statistical package was used to run the Panel ordinary least square (OLS) for the study. The multiple regression modelwas applied

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Management and Social Sciences
Depositing User: MRS KELECHI OBI
Date Deposited: 06 May 2024 14:46
Last Modified: 06 May 2024 14:46

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