AN ASSESSMENT OF THE IMPACT OF INVESTMENT IN HUMAN CAPITAL ON THE PERFORMANCE OF NIGERIAN BANKS
AN ASSESSMENT OF THE IMPACT OF INVESTMENT IN HUMAN CAPITAL ON THE PERFORMANCE OF NIGERIAN BANKS
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Date
2011-06
Authors
ISMAILA, YUSUF
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Abstract
ABSTRACT
The study is aimed at assessing the impact of human capital investment
on the performance of Nigeria banks. The study covers banks quoted on
the Nigerian stock exchange as at 2005. A sample size of 6 banks was
obtained; 2 from the old generation and 4 from the new generation bank.
Secondary source of data was used for the data collection, salaries and
allowances was used as the proxy for human capital investment while
Market price per share, Earning per share and Book Value per share were
used as the proxies of performance. Regression was used to test the
impact of human capital investment on performance while Pulic (1997)
Human Capital Efficiency Coefficient was used to test the efficiency of
human capital in Nigerian banks. The study found that there is significant
relationship between MPS and human capital investment; there is a
significant relationship between BVS and human while there is no
significant relation between EPS and human capital. The study also found
that human capital investment has positive impact on the efficiency of
banks’ employees. The study recommends, among others, that banks
should increase human capital investment in order to increase their MPS
and BVS. In addition, there is need for Nigerian banks to ascertain the
level of human capital that can be seen to be optimal so that redundancy
and under utilisation would not be encouraged.
Description
BEING A THESIS SUBMITTED TO POSTGRADUATE SCHOOL,
AHMADU BELLO UNIVERSITY ZARIA IN PARTIAL FULFILMENT
OF THE REQUIREMENT FOR THE AWARD OF MASTERS OF
SCIENCE DEGREE IN ACCOUNTING AND FINANCE
Keywords
ASSESSMENT,, IMPACT,, INVESTMENT,, HUMAN, CAPITAL,, PERFORMANCE,, NIGERIAN,, BANKS