The purpose of this study is take a closer look at the concept of human capital accounting as it affects financial statement analysis and decision making since human capital is the major driver of the competitive advantage of companies globally and Nigeria in particular. A total of 145...

In most economies, variations in interest rates have become a prominent feature both in the long-run and short-run. This study thus examines by means of robust analysis, the effect of the variations in interest rates on the level of stock market capitalization in Nigeria for a period of 29 years...