The Sociological Determinants of Human Resources Disclosure in Nigeria

Authors

  • Alexander O. DABOR Department of Accounting, Edo University Iyamho, Edo State Author
  • Anthony A. KIFORDU Business Administration and Marketing Department, Delta State University Asaba Campus Author
  • Eyesan Leslie DABOR Department of Accounting, Univerversity of Benin, Benin City, Edo State Author

DOI:

https://doi.org/10.61841/xej48r86

Keywords:

Human resources disclosure, Firm size, Origin, Audit type

Abstract

This study is aimed at examining the determinants of human resources disclosure. Precisely, this work investigates the influence of company size, profitability, audit type and firm origin on human resources disclosure. The study employed a regression analysis using the ordinary least squares techniques. The study findings indicated that Human resource disclosure is negatively connected to Firm Size. The influence of Audit type on Human Resources Disclosure was observed to be negative. The effect of company Origin on Human Resources Disclosure was found to be positive. Finally, profitability is found to be positively related to Human Resource Disclosure. This study concluded that firm precise features stimulus the level of human resources disclosure. The study recommended that regulatory agencies should develop a Human Resources Disclosure framework that will focus considerably on utilizing firm interest.

 

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Published

30.11.2020

Issue

Vol. 24 No. 9 (2020): 24 (9) 2020

Section

Articles

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How to Cite

DABOR, A. O., KIFORDU, A. A., & DABOR, E. L. (2020). The Sociological Determinants of Human Resources Disclosure in Nigeria. International Journal of Psychosocial Rehabilitation, 24(9), 5225-5334. https://doi.org/10.61841/xej48r86