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ABSTRACT
The objective of this study was to examine the relationship between financial performance and human resource accounting disclosure of listed healthcare firms in Nigeria. The specific objectives were to examine the impact of return on assets (ROA), return on equity (ROE) and Turnover (TUR) on Human Resource Accounting Disclosure (HRAD). The population of the study is made up of ten (10) listed healthcare firms in Nigeria and the purposive sampling technique was employed to select a sample size of seven (7) which is based on the availability of annual reports/data. The multiple regression analysis technique was utilized to estimate the data and testing the formulated hypotheses. Based on the analysis, the results showed that there is no significant relationship with the explanatory variables of the level of human resource accounting disclosure of listed healthcare firms in Nigeria. The study therefore recommends that future research could investigate alternative measures of organizational performance. For instance, qualitative indicators like employee satisfaction, productivity, or innovation may provide a more comprehensive understanding of the impact of human resource accounting disclosure practices on firm performance.
