Vol 09-2

Permanent URI for this collection

Now showing 1 - 1 of 1

Open Access
Effect of Human Resource Investment on the Financial Performance of Publicly Listed Banks in Bangladesh -
(North South University, 2020-06) Rubaiya Nadia Huda; Rifat Iqbal; Quazi Tafsirul Islam; Jashim Uddin Ahmed
Human Resource (HR) Accounting is a well-known concept, as indicated in several past studies, which demonstrates the study of investments made on different HR components and attempts to make sense of those expenses in the age of evidence-based management. In this study, we have tried to identify and establish a relationship between Human Resource investment and the company’s financial performance. The study focuses on the impact of Human Resource investment on the financial performance of banks in Bangladesh. This research is carried out using secondary data from the financial statements of listed banks under the Dhaka Stock Exchange (DSE). Financial information of all thirty publicly listed banks under the Dhaka Stock Exchange (DSE) are collected for a period of five years from 2013 to 2017. For this study, we use HR expense as a measure of the human resource investment and analyze the relationship between HR expense and bank’s financial performance. It has been carried out by taking into account a variety of industry factors and bank-specific variables. Regression analysis is used to test the hypothesis developed for the study. Results indicate a positive relationship between Human resource investment and the bank’s financial performance.