아프리카ㆍ중동

This study aims at investigating the effects of human resources cost on the profitability of banks in Nigeria from 2010 – 2014 using First Bank Nigeria, Plc and Zenith bank Nig. Plc. The study adopted content method of anlaysis and linear regression model to test the stated hypotheses. Findings revealed that staff cost significantly affect Earnings per share, Net profit margin, and Return on capital employed of banks. The researcher recommended among other things that there should be a uniformed standard for identification and measurement of human capital assets.