NSU Research Contributions

Title : EFFECT OF HUMAN RESOURCE INVESTMENT ON THE FINANCIAL PERFORMANCE OF PUBLICLY LISTED BANKS IN BANGLADESH

Authors : Quazi Tafsirul Islam, Rubaiya Nadia Huda, Rifat Iqbal

Abstract : 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 fnancial performance. The study focuses on the impact of Human Resource investment on the fnancial performance of banks in Bangladesh. This research is carried out using secondary data from the fnancial 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 fve 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 fnancial performance. It has been carried out by taking into account a variety of industry factors and bank-specifc 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 fnancial performance.

Journal : North South Business Review	Volume : 10	Year : 2020	Issue : 2
Pages : 40	City :	Edition :	Editors :
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