G.O AUDU

This study investigates the relationship between human resource asset and the profitability of quoted banks in Nigeria, with a focus on variables such as salary expenses, number of employees, research and development (R&D), employee training, and performance appraisal. Secondary data from annual financial statements of thirteen banks listed on the Nigerian Exchange Group between 2018 and 2023 were sourced, and the study employed panel data regression analysis to evaluate how these human resource assets interact with return on assets (ROA) which was a measurement for profitability. The findings reveal a statistically significant negative relationship between salary expenses and profitability, indicating that rising wage costs without proportional productivity gains may constrain firm performance. Other variables number of employees, R&D, training, and appraisal showed either positive or negative relationships with profitability but were not statistically significant. The study concludes that while human resource asset is crucial to firms financial performance, its financial implications must be efficiently managed. Recommendations include adopting performance-based pay, optimizing workforce efficiency, balancing R&D investment, and aligning training and appraisal systems with business objectives. The study contributes to the growing body of knowledge on strategic human resource management and offers practical insights for enhancing firm profitability in the Nigerian banking sector

The general objective of this study is to examine the relationship that exist between Corporate Tax planning and firm value of Consumer Goods Companies listed on the Nigerian Exchange Group (NGX). To achieve the general objective, the following specific objectives are to; examine the relationship that exist between effective tax rate and firm value of listed companies on the Nigerian Exchange (NGX), evaluate the relationship that exist between tax saving and firm value of listed companies on the Nigerian Exchange (NGX), assess the relationship that exist between financial leverage and firm value of listed companies on the Nigerian Exchange (NGX), identify the relationship that exist between firm size and firm value of listed companies on the Nigerian Exchange (NEX). The data used in this study were secondary in nature picked from; the Nigerian Statistical Bulletin (NSB) and the Central Bank of Nigeria Statistical Bulletin (2023). The data is collected on the variables of interest for six-year period beginning 2018 to 2023. From the result of the regression, it was observed that ETR was found to have a positive impact on firm value. It was also not statistically significant at 5% level; Leverage was found to impact negatively on firm value. It was also not statistically significant at 5% level; Firm size was found to have a positive impact on firm value. It was also found to be statistically significant When tested at 5% level of significance