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ABSTRACT
This study was conducted to ascertain the relationship between Human resource accounting and financial reporting quality in listed manufacturing companies in Nigeria. The objectives of this study was to ascertain the relationship between, Staff Remuneration, cost of staff training, Health and safety costs and Number of employees and financial reporting quality in manufacturing companies in Nigeria. This Research used the data of 51 listed manufacturing companies in Nigeria ranging from 2017 to 2023, to conduct the research. The OLS regression analytical tool was used to analyze the data. The findings of this study states that, staff remuneration has a positive and significant relationship with financial reporting quality in listed manufacturing companies in Nigeria, cost of staff training has a positive and significant relationship with financial reporting quality in listed manufacturing companies in Nigeria, Health cost and safety has a positive and insignificant relationship with financial reporting quality in listed manufacturing companies in Nigeria, Lastly Number of employees has a positive and significant relationship with financial reporting quality in Nigeria. The study therefore concludes that Staff remuneration, cost of staff training, and number of employees has a significant impact on financial reporting quality in listed manufacturing companies in Nigeria, health and safety costs has an insignificant relationship with financial reporting quality in manufacturing companies in Nigeria. It is recommended that the top management of listed manufacturing companies, should adopt strategies and laws that can increase salaries and wages of employees which could increase the financial reporting quality of listed manufacturing companies. Top management of listed manufacturing firms, should increase the funds expended on staff training, which could increase financial reporting quality. Top management of manufacturing companies, should implement strategies that could provide health and safety for employees in manufacturing companies. The number of employees in listed manufacturing firms should be increased to enhance financial reporting quality in manufacturing companies in Nigeria.
