Journal of Business and Management

Journal of Business and Management

ISSN: 2291-1995 (Print)    ISSN: 2291-2002 (Online)

Volume 2 (2013), No. 4, Pages 36-48

DOI: 10.12735/jbm.v2i4p36

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An Assessment of Human Resource Capital and Goodwill: A Study of Selected Commercial Banks in Nigeria

Ifurueze S. Meshack1  Binglar Paymaster2  Etyale Lyndon2 

1Department of Accountancy, Anambra State University, Igbariam Campus
2Department of Finance and Banking, Niger Delta University, Yenoga

URL: https://doi.org/10.12735/jbm.v2i4p36

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Abstract

The study assessed the impact of human resource capital on goodwill in the Banking Sector of Nigeria, by a survey of ten (10) commercial Banks quoted in the Nigerian Stock Exchange. Data were obtained from the annual report and accounts of the selected banks under study. The relevant data were subjected to statistical analysis. The results of the study revealed that there is a positive and significance relationship between Human Resource Capital and Goodwill in the Banking Sector. It was also empirically verified that the inclusion of human resource capital value in the balance sheet of firms does help investors to make more rational investment decisions. The researchers recommended that, financial regulatory bodies such as IASB, IFRSB, FRCN, NSE, SEC, etc. should put in place polices to effect the inclusion of human resource capital value in the financial reports of Nigerian Companies.

JEL Classifications: M41

Keywords: human resource capital, goodwill, investment decisions, banking sector, human asset

To Cite this Article: Meshack, I. S., Paymaster, B., & Lyndon, E. (2013). An assessment of human resource capital and goodwill: a study of selected commercial banks in Nigeria. Journal of Business and Management, 2(4), 36-48. https://doi.org/10.12735/jbm.v2i4p36

Copyright © Ifurueze S. Meshack et al.

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This article is published under license to Science and Education Centre of North America. This is an Open Access article distributed under the terms of the Creative Commons Attribution 4.0 International License.

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An Assessment of Human Resource Capital and Goodwill: A Study of Selected Commercial Banks in Nigeria
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