{"id":12109,"date":"2025-04-01T04:17:43","date_gmt":"2025-04-01T04:17:43","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=12109"},"modified":"2025-04-01T04:24:01","modified_gmt":"2025-04-01T04:24:01","slug":"adegbie","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/adegbie\/","title":{"rendered":"Adegbie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12109\" class=\"elementor elementor-12109\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a75e797 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a75e797\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8714d15\" data-id=\"8714d15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-047e204 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"047e204\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09bb4e2\" data-id=\"09bb4e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8adadf0 elementor-widget elementor-widget-text-editor\" data-id=\"8adadf0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>An empirical investigation into Human Resource Accounting as a catalyst for Enhancing Firm value<\/strong><\/a><\/p><p><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>Adegbie, Folajimi Festus, Nwaobia, Appolos N., Odewusi, Oyetola, O<\/strong><\/p><p><strong>DOI<\/strong>: <a href=\"https:\/\/zenodo.org\/records\/15117399\">10.5281\/zenodo.15117399<\/a><\/p><p><span style=\"font-size: 16px;\">\u00a0<\/span><strong style=\"font-size: 16px;\">Page:\u00a0 \u00a072-87<\/strong><span style=\"font-size: 16px;\">\u00a0\u00a0<\/span><strong style=\"font-size: 16px;\">\u00a0Vol:<\/strong><span style=\"font-size: 16px;\"> 20\u00a0 \u00a0 <\/span><strong style=\"font-size: 16px;\">Issue:<\/strong><span style=\"font-size: 16px;\"> 04\u00a0 <\/span><strong style=\"font-size: 16px;\">Year:<\/strong><span style=\"font-size: 16px;\"> 2025<\/span><\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>This study examines the impact of human resource accounting (HRA) on the firm value of quoted manufacturing firms in Nigeria, with corporate governance as a moderating variable. The research addresses the growing concerns of stakeholders and investors regarding firm value and the role of corporate governance in enhancing financial performance. Using secondary data from publicly listed manufacturing firms, the study employs panel data regression analysis to assess the effects of HRA components\u2014salaries and wages, as well as training and development costs\u2014on firm value, measured through with market capitalization.. The findings reveal a significant positive relationship between HRA and firm value, indicating that investments in human capital contribute to organizational growth and financial performance. Additionally, corporate governance, measured by board independence and audit committee independence, moderates this relationship, enhancing accountability and investor confidence. The study concludes that all independent variables have significant effect on market capitalization of quoted firms in Nigeria. Also, it was concluded that corporate governance has a controlling significant effect on market capitalization of quoted firms in Nigeria thereby achieving objective four and answered question four. It recommends Regulatory Agencies should ensure that all entities have a standard corporate governance practice and processes as well as adhering to global best practices on codes of corporate governance which when adhered to can assist in improving their firm value.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Corporate governance, Firm value, Human resource accounting, Manufacturing firms, Stakeholders<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 09 <span style=\"font-size: 16px;\">February<\/span> 2025<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 17 March<span style=\"font-size: 16px;\">\u00a0<\/span>2025<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 01 April 2025<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f11676e elementor-widget elementor-widget-button\" data-id=\"f11676e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2025\/04\/adegbie-401.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f54f859 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f54f859\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c5fe83\" data-id=\"1c5fe83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 An empirical investigation into Human Resource Accounting as a catalyst for Enhancing Firm value \u00a0AUTHORS:\u00a0 \u00a0 \u00a0 Adegbie, Folajimi Festus, Nwaobia, Appolos N., Odewusi, Oyetola, O DOI: 10.5281\/zenodo.15117399 \u00a0Page:\u00a0 \u00a072-87\u00a0\u00a0\u00a0Vol: 20\u00a0 \u00a0 Issue: 04\u00a0 Year: 2025 \u00a0 \u00a0 ABSTRACT This study examines the impact of human resource &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/adegbie\/\"> <span class=\"screen-reader-text\">Adegbie<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-12109","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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