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  Published Paper Details:

  Paper Title

HUMAN CAPITAL DIVERSITY AND UNDERSTANDABILITY OF ACCOUNTING INFORMATION OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

  Authors

  AKINLADE, OLAYINKA ODUNAYO,  ADEGBIE, FOLAJIMI FESTUS,  SIYANBOLA, TRIMISIU TUNJI

  Keywords

Accounting Information, Human Capital Diversity, Manufacturing Companies, and Non-financial information, Understandability.

  Abstract


Understandability of accounting information has been a major issue when it comes to investment decision by stakeholders. This problem may be summarized in the degree knowledge of information is understood and easily put into use to gain a high level of advantage by using the information for economic decisions which the financial report must provide to show the true position of the company through the aids of human capital diversities. However, most stakeholders do not consider this factor before committing their funds into such ventures which human capital diversity can help to achieve. The study investigated the effect of human capital diversity on faithful representation of accounting information of quoted manufacturing companies in Nigeria. The study employed survey research design. The population of the study was two thousand nine hundred and seventy employees of quoted manufacturing companies on the Nigerian Stock Exchange (NSE). Stratified and purposive sampling techniques were used and a total of six hundred and seventy (670) were distributed out of which 600 copies were properly filled and returned representing 89.55% success rate. The Cronbach Alpha reliability coefficient ranged between 0.710 and 0.972. The data were analysed using descriptive and inferential (multiple regression) l statistics. The study found that human capital diversity has significant effect on faithful representation of accounting information Adjusted R2 = 0.250; (F4, 449) = 69.6, p < 0.05). The study concluded that human capital diversity has significant effect on the understandability of accounting information of quoted manufacturing companies in Nigeria. The study recommended that all stakeholders should understand the entity and its operational activities before investing and also allow human assets to showcase their political influence, religious influence, social influence, and intellectual influence for organization to prepare and present information in a clear and easy language for stakeholders.

  IJCRT's Publication Details

  Unique Identification Number - IJCRT2204562

  Paper ID - 217924

  Page Number(s) - e836-e854

  Pubished in - Volume 10 | Issue 4 | April 2022

  DOI (Digital Object Identifier) -   

  Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882

  E-ISSN Number - 2320-2882

  Cite this article

  AKINLADE, OLAYINKA ODUNAYO,  ADEGBIE, FOLAJIMI FESTUS,  SIYANBOLA, TRIMISIU TUNJI,   "HUMAN CAPITAL DIVERSITY AND UNDERSTANDABILITY OF ACCOUNTING INFORMATION OF QUOTED MANUFACTURING COMPANIES IN NIGERIA", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.10, Issue 4, pp.e836-e854, April 2022, Available at :http://www.ijcrt.org/papers/IJCRT2204562.pdf

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ISSN: 2320-2882
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Journal Starting Year (ESTD) : 2013
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ISSN and 7.97 Impact Factor Details


ISSN
ISSN
ISSN: 2320-2882
Impact Factor: 7.97 and ISSN APPROVED
Journal Starting Year (ESTD) : 2013
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