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South Asian Research Journal of Business and Management (SARJBM)
Volume-4 | Issue-05
Original Research Article
Human Resource Accounting Information Disclosure and Firm Value
Grace Oyeyemi Ogundajo, Oluwatobi Abodunrin Kujore, Shamusideen Kehinde Kassim
Published : Oct. 27, 2022
DOI : 10.36346/sarjbm.2022.v04i05.002
Abstract
Every organization continually leverage on innovations and practices that will enhance its overall performance and improve its value. Overtime, it has been recorded that accounting practices to a large extent, impact upon the value of a firm. Traditional accounting practices involves the reporting of financial statements and statements of the value of assets. However, recent studies have shown a move towards a more inclusive accounting reporting that includes human resource accounting information. On this note, this study examines the relationship between human resource accounting disclosure and the value of a firm. This study used the ex post facto research design to by relying on already existing data to investigate the variables examine the effect of human resource accounting information disclosure to firm value. In addition, cointegration test was carried out to determine the perceived and predicted value of the variables in addition to discovering the correlation between the variables. The analysis of the data revealed that the disclosure of employee training and development significantly impact on form value. In essence, this study concludes that there is a significant impact of human resource accounting disclosure on a firm's value.

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