Human Resource Accounting and Organisational Performance

Published: 13 June 2018| Version 1 | DOI: 10.17632/7vjbyzw5y7.1
Oluwadurotimi Emmanuel Obasa


There are 2 Excel file in the Folders File 1 -- "Conglo HRM_A1. xlsx" Filtered Data, Extracted for proper analysis with 3 Worksheet Worksheet 1 -6 Contain Data on Individual companies for 9 Variables consisting of ; The variable or Column contain ; Year, Company Name, Intangible Assets N, 000,Salaries and Wages N, 000 Human Capital (Unit), Retain Earning N, 000 EPS Training and Development Cost Change Turnover Total Asset Worsheet 7 Contains First Differences Version of all the companies data Including missing Cases WorKsheet 8 Contains the Actual Data Used for Panel Data Analysis Worsheet 9 Contains All Data in their Level for all the 6 Companies for 7 years 2010-2016 File 2 --- "Appendicx.Data.xlsx" This Contain Real Level Raw Data


Steps to reproduce

Annual Report and Audited Financial Statement of Listed Conglomerate Companies in Nigeria were used as Source Documents for 2010-2016 i.e. 7 Years. We then extract data on at least 9 variables before running panel based unit root test to understand the order of integration before the data become stationary. The data were then differences based on the order of integration before we finally gather all the differenced data together in a single worksheet within an Excel Work-file. The differenced data i.e. first and K order differenced data were then used to run the Panel regression analysis.


University of Abuja Faculty of Management Sciences


Accounting, Secondary Quantitative Data Analysis, Human Resource