The study investigated the influence of firm attributes on human resourceaccounting disclosure (HRAD) of quoted firms in Nigeria. The study usedsecondary data obtained from audited annual reports of the selected firmsfor a period of eight years. Descriptive statistics, correlation and multipleregressions were used to analyze the data and test the hypotheses. The result indicates that a significant difference exists on the disclosure levelsof highly governed and lowly governed firms in Nigeria. It also showedthat firm profitability has a positive impact on the extent of HRAD. Firmgearing has a negative impact on the extent of HRAD. For firm size andfirm age, they have no significant impact on HRAD. The study concludedthat firm size, firm age, profitability and gearing have potential influenceto either increase or decrease the degree of HRAD. It recommendedadequate specific regulations on human resources disclosures in Nigeria,as better regulation will give rise to an improved HRA disclosure quality.