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Integrating Human Capital Concepts in Investment Decisions in Nigeria.

Okafor, Chinwuba A. and Jeroh, Edirin (2010) Integrating Human Capital Concepts in Investment Decisions in Nigeria. Indian Journal of Multidisciplinary Research, 6 (1). pp. 171-180. ISSN 0973-2225

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Abstract

This work is aimed at ascertaining the effect of integrating human capital concepts in investment decisions in Nigeria. The participants in this study included one hundred and twenty (120) investors in sampled quoted companies in Nigeria as at 31st December, 2007. A validated self 20 structured questionnaire with a test retest reliability coefficient of 0.90 was the instrument used. Frequency counts, simple percentages and the chi-square (x 2) were the descriptive and inferential statistics used to analyze the data obtained at a 0.05 level of significance. The computed chi-square value (4.80) is above the table value (3.84) suggesting that the reporting of investments in human capital in published financial statements of companies will cause investment decisions to be different. It was recommended that Nigerian companies should develop interests in the concept of valuing human capital and reporting same in their published accounts in order to provide more complete information that would guide investors in their decisions.

Item Type: Article
Uncontrolled Keywords: Published Financial Statements, Intangible Assets, Human Resource, Investors, Decision Making
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Solomon Bayoko
Date Deposited: 07 Oct 2014 11:21
Last Modified: 07 Oct 2014 11:21
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/2803

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