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Accounting for human asset investments in Nigerian quoted firms : the crucibles and plausible
المؤلفون المشاركون
Agundu, Prince Umor C.
Obara, Lawyer C.
المصدر
Cahiers Africains d'Administration Publique
العدد
المجلد 2011، العدد 77 (31 ديسمبر/كانون الأول 2011)، ص ص. 63-75، 13ص.
الناشر
المركز الإفريقي للتدريب و البحث الإداري للإنماء
تاريخ النشر
2011-12-31
دولة النشر
المغرب
عدد الصفحات
13
التخصصات الرئيسية
العلوم الاقتصادية والمالية وإدارة الأعمال
الملخص EN
This study was undertaken in Nigeria, against the critical concern that profit, as reported in the accounts of many Nigerian quoted firms cannot realistically pride as true and fair reflection of their financial positions.
Traditionally, in the balance sheet, only expenditure on machinery, equipment, land acquisition and other fixed assets are treated as investments, while human asset investments are included as expenses in the profit & loss (P&L) account.
This survey involved a population of 207 firms listed on the Nigerian Stock Exchange (NSE).
At 0.05 level of significance, the sample size was functionally determined and specified as 136 firms, out of which 100 (73.5%) provided timely requisite data.
The fundamental analytical computation was the regression index of coefficient of determination (R2).
The results clearly established the visibility and severity of existing passive human asset accounting treatment as well as the desirability and materiality of the constructive alternative.
The former approach indeed undermines the reality that employee-related expenditure portends substantial longterm benefits to the firms.
Although the crucibles on the path to strategic change are glaring, it is recommended that practitioners should harness the plausible(s) of process reengineering, represented by the latter approach, to reinvent the books and holistically redefine the corporate looks of Nigerian quoted firms.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Agundu, Prince Umor C.& Obara, Lawyer C.. 2011. Accounting for human asset investments in Nigerian quoted firms : the crucibles and plausible. Cahiers Africains d'Administration Publique،Vol. 2011, no. 77, pp.63-75.
https://search.emarefa.net/detail/BIM-812447
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Agundu, Prince Umor C.& Obara, Lawyer C.. Accounting for human asset investments in Nigerian quoted firms : the crucibles and plausible. Cahiers Africains d'Administration Publique No. 77 (2011), pp.63-75.
https://search.emarefa.net/detail/BIM-812447
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Agundu, Prince Umor C.& Obara, Lawyer C.. Accounting for human asset investments in Nigerian quoted firms : the crucibles and plausible. Cahiers Africains d'Administration Publique. 2011. Vol. 2011, no. 77, pp.63-75.
https://search.emarefa.net/detail/BIM-812447
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 74-75
رقم السجل
BIM-812447
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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