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Research Article
Vol. 11, Issue 1
HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA: THE MODERATING ROLE OF FIRM SIZE
The study investigates the moderating effect of firm size on the relationship between human resource accounting and the financial performance of listed oil and gas firms in Nigeria. The independent variable, human resource accounting is proxied by staff training and development costs, while the dependent variable, financial performance is proxied b...
