International records / OpenAlex research
The Nexus Between Human Resource Accounting and Financial Performance: Evidence from Quoted Insurance Companies in Nigeria
This study empirically examined the nexus between human resource accounting and the financial performance of listed insurance companies in Nigeria. The research adopted an ex-post facto and descriptive design, relying on historical financial data drawn from annual reports of ten (10) selected insurance companies quoted on the Nigerian Exchange Group for the period 2020-2024. A judgmental sampling technique was employed, while both descriptive and inferential statistics were used to analyze the data. Specifically, the study utilized panel regression analysis, supported by pre- and post-estimati…
