Human Capital Efficiency and Firm Value of Listed Manufacturing Firms in Nigeria
Onovayen Erus Evelyn, Okolie Agustine Oke & Okoro Edesiri Godsday · Asian Journal of Economics, Business and Accounting · 2026
This study examines how Human Capital Efficiency shapes the market value of listed manufacturing firms in Nigeria over the 2012–2024 period, a window selected to reflect the post-IFRS reporting era and ensure comparability across firm disclosures. Guided by six research objective...
Open access
Research Article
10.9734/ajeba/2026/v26i92373