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The Relationship between Human Capital Efficiency and Financial Performance: An Empirical Investigation of Quoted Nigerian Banks

The International Institute for Science, Technology and Education (IISTE)


It has become a common phrase included in banks annual reports and accounts that; “Our employee are our greatest asset”, yet there have not been adequate attention given to the value and contribution of this “great asset” on the overall performance of the banks. Two hypotheses Human capital efficiency has no significant impact on the EPS of Nigerian banks and Human capital efficiency has no significant impact on the ROE of Nigerian banks were tested. The study found that efficient utilisation of human capital does not have any significant impact on the return of equity of banks. Also the size of a bank has no significant impact on it return on equity, while the return on equity of banks cannot be predicted by human capital efficiency and size of the banks. Keywords: Human capital, Human capital Efficiency, Earnings per share, Return on Equity, Value Added

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