A Study on the Impact of Human Resource Accounting on Firms Value with Respect to Companies Listed in National Stock Exchange

Abstract: The study focuses on the Impact of Employment Benefit Cots on the Profitability of Companies listed in the National Stock Exchange. The study has considered the Amount spent on Employment Benefit Cots as an Independent variable and Profit after tax, Total Assets, Return on Equity, and Return on Asset and Debt equity Ration as the Dependent variable. The present study is to analyses the relationship between Employment Benefit Cots and Profit after tax, Total Assets, Return on Equity, Return on Asset, and Debt equity Ration. The data is collected from 20 companies listed on the National Stock Exchange for 10 years from the Annual reports of companies. The data collected were analyzed using Panel data Regression in E-Views. Results revealed that there is a significant Relationship between Employment Benefit Cots and Profit after tax, Total Assets, Return on Equity, Return on Asset, and Debt equity Ration. The study shows that Employment Benefit Cots impact positively on Firms profitability.