ACCOUNTING AND THE QUALITY OF FINANCIAL REPORTING OF QUOTED SERVICE COMPANIES IN NIGERIA,

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ACCOUNTING AND THE QUALITY OF FINANCIAL REPORTING OF QUOTED SERVICE COMPANIES IN NIGERIA,

ABSTRACT

The transformation of modern economies from manufacturing to information and

knowledge-based requires some modification to accounting and reporting procedures. The

fast growth of service organisations in the 21st century, whose major asset is the human

capital and the intellectual ability of their work force, prompted the need to look into issues

surrounding the capitalisation of human resource expenditure/investment. This study

assessed the impact of human resource valuation and reporting on the quality of

information contents of Nigerian quoted service companies’ financial statements. The study

also developed a model for measuring the value of human resource and how the value

could be reported in the financial statements of quoted service companies in Nigeria.

Descriptive and field survey research methods were employed in the study. Data were

collected from the conduct of interviews, administration of questionnaire and financial

statements of the selected quoted service companies. The data collected were analysed

using Kendall’s Coefficient of Concordance (KCC), Pearson’s Chi-square technique, and

the use of tables and percentages. KCC was used to find the concordance of selected

experts regarding the nature and characteristics of human resource expenditure and

necessity for their capitalisation. Pearson’s Chi-square was used to know the perceptions

of questionnaire respondents on the significant effect that reporting human resource value

would have on the ability of financial statements’ users to make informed decisions. The

value relevance of the model developed was tested using Edwards-Bell-Ohlson Model. The

study found that the nature and characteristics of investments on the human resource

require them to be capitalised rather than expensed. The study established that the value

relevance of financial reporting of quoted service companies in Nigeria will be improved

by the application of the developed model; thereby boosting the informed decision making

abilities of the multiple users. The study recommended that quoted service companies in

Nigeria should imbibe the culture of capitalising and reporting all

expenditures/investments on human resource that can improve their quality and

productivity. Also, there should be a minimum standard of reporting human resource value

in the financial statements of service companies especially in the balance sheet and notes

to the accounts.

TABLE OF CONTENT

Title page- – – – – – – – – i

Approval page – – – – – – – -ii

Dedication – – – – – – – – -iii

Acknowledgement – – – – – – – -iv

Abstract – – – – – – – – – -v

Table of content – – – – – – – -vi

CHAPTER ONE

INTRODUCTION – – – – – – – -1

1.0 Background of the study – – – – -1

1.1 Statement of the problem – – – – -5

1.2 Purpose of the study – – – – – -6

1.3 Significance of the study – – – – -8

1.4 Research questions – – – – – -9

1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39

Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60

Conclusion – – – – – – – – -61

Recommendations – – – – – – – -62

Suggestions for further research – – – – -64

References – – – – – – – – -65

Appendix I – – – – — – – – -68

Questionnaire. – – – – – – – -69

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