Available online at https://ijmras.com/ INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND STUDIES ISSN: 2640 7272 Volume:05; Issue:06 (2022) doi : 10.33826/ijmras/v05i06.4 Page no.- 25/25 1/25 Dr. EMEKA, OBIORA PETERS 1 , 1 Chukwuemeka Odumegwu Ojukwu University, Anambra State, Nigeria. Email: obiorapeters919@gmail.com. HUMAN CAPITAL EFFICIENCY AND FIRM VALUE USING PANEL REGRESSION BY Dr. EMEKA, OBIORA PETERS 1 , Dr. OKEKE, FRANKLINE C.S.A. 2 , Dr. DURUZOR, IFEOMA GLORIA 3 , Dr. ADAMA. A. LINUS 4. 1 Chukwuemeka Odumegwu Ojukwu University, Anambra State, Nigeria. Email: obiorapeters919@gmail.com 2 Department of Accountancy Alex Ekwueme Federal University Ndufu-Alike, Ikwo Ebonyi State Nigeria. Email: frankcsa31@gmail.com 3 Department of Accountancy Alex Ekwueme Federal University Ndufu-Alike, Ikwo Ebonyi State Nigeria. Email: omaduruzor@gmail.com 4 Department of Business Administration Alex Ekwueme Federal University Ndufu-Alike, Ikwo Ebonyi State Nigeria. Email: linusadama@gmail.com ARTICLE INFO ABSTRACT Corresponding Author: Dr. EMEKA, OBIORA PETERS 1 1 Chukwuemeka Odumegwu Ojukwu University, Anambra State, Nigeria. Email: obiorapeters919@gmail.com This study evaluated human capital efficiency and firm value of quoted Non-financial firms in Nigeria. Its core objective is to evaluate the effect human capital efficiency has on firm values. The study employed secondary data and panel regression models which were subjected to descriptive Statistics, Correlation Matrix, and Hausman test for interpretations. Data was collected from (76) quoted Non-financial firms from the year (2011-2020). The study was anchored in Resource-based theory. Findings hold that there is a negative influence of capital employed efficiency as it has positive but not