ENOFE. A.O.

This study examined the impact of Human Resource Accounting (HRA) on firm performance (FP) among selected non-financial firms listed on the Nigerian Exchange Group (NGX). The study focused on three key components of HRA training costs, recruitment and selection costs, and staff welfare and development investments to determine the extent to which human resource–related expenditures contribute to organizational performance. Secondary data covering 150 firm-year observations were
extracted from annual reports and financial statements and analyzed using the Ordinary Least Squares (OLS) regression technique. The findings revealed that training costs have a positive and statistically significant effect on firm performance, indicating that investment in employee skills and capacity development enhances organizational outcomes. Recruitment and selection costs, although positively related to firm performance, exhibited an insignificant effect, suggesting that the benefits of recruitment expenditures may not immediately translate into improved performance. Staff welfare and development investments were found to have a positive and significant relationship with firm performance, demonstrating that employee-focused welfare initiatives and developmental incentives contribute meaningfully to enhanced productivity and organizational growth.

The objective of this study is to examine the impact of accounting ethics on financial reporting among firms. Specifically, the study focuses on three key dimensions of accounting ethics: relevance, objectivity, and integrity. Using a survey method, data were collected from 100 respondents who are professionals in the accounting and financial sectors. The collected data were analysed to assess the relationship between these ethical dimensions and the quality of financial reporting. The results of the analysis indicate that relevance, objectivity, and integrity all have significant and positive impacts on financial reporting. Relevance was found to enhance the accuracy and usefulness of financial information, ensuring that stakeholders receive pertinent data for decision-making. Objectivity contributes to unbiased and fair financial statements, fostering trust and transparency. Similarly, integrity was shown to uphold honesty and ethical standards in financial reporting, further bolstering stakeholder confidence. These findings underscore the critical role of accounting ethics in ensuring high- quality financial reporting. The study suggests that adherence to ethical principles not only improves the reliability of financial statements but also strengthens the overall credibility of the accounting profession. Consequently, organizations should prioritize ethical training and foster a culture of ethical behaviour to enhance their financial reporting practices.