Human Capital Reporting And Firm Value Among Nigerian Banks

ABSTRACT This study is motivated by a desire to examine the human capital reporting and corporate value among Nigerian banks. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between human capital and corporate value. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software, the empirical findings revealed among other things that, salary and Wages, Director emolument positively was found to be positively related and statistically significant to firm value. Recommendations were …