What question did this study set out to answer?

The central research question investigates the linkage between human resource accounting and accounting conservatism in Nigeria's oil and gas firms.

March 16, 2026Open Access

Human Resource Accounting and Accounting Conservatism of Quoted Oil & Gas Companies in Nigeria

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Authors

LALateeef. Babatunde ADEDOKUNYaba College of Technology OAOlayinka Odunayo* Dr. AKINLADEYaba College of Technology SOSunday OJEDIRANYaba College of Technology

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Implication

Examines the influence of human resource accounting on accounting conservatism in quoted oil and gas companies, indicating the importance of human capital investment.

Key Points

The central research question investigates the linkage between human resource accounting and accounting conservatism in Nigeria's oil and gas firms.
Descriptive and explanatory research design employed.
Data collected from annual reports and financial statements of selected firms from 2019 to 2024.
Both qualitative and quantitative analyses were performed, including correlation and regression tests.
Robust human resource accounting practices correlate with higher levels of accounting conservatism.
Regression analysis shows a positive relationship between HRA disclosure and conservative accounting policies (β = 0.462, p < 0.01).
Firms with structured HRA systems demonstrate improved transparency and reduced information asymmetry.

Cite This Study

ADEDOKUN et al. (2026) studied this question.

synapsesocial.com/papers/69b79e968166e15b153ac2bb https://doi.org/10.5281/zenodo.19023850

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Implication

Examines the influence of human resource accounting on accounting conservatism in quoted oil and gas companies, indicating the importance of human capital investment.

Human Resource Accounting and Accounting Conservatism of Quoted Oil & Gas Companies in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

Human Resource Accounting and Accounting Conservatism of Quoted Oil & Gas Companies in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

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