The extant management literature considers the creative and innovative ingenuity of the human resource (HR) as a critical success factor for achieving corporate goals, yet the contribution of investment in HR and their disclosure towards enhancing corporate financial performance (CFP) is still controversial among researchers and industry practitioners. More so, in a fiduciary contract such as in banking industry which requires impeccable fulcrum of trust to retain the confidence of often fragile investors and customers. Therefore, the objective of the study was to empirically evaluate the impact of human resource investment disclosure (HRID) on the corporate financial performance (CFP) of deposit money banks (DMBs) in Nigeria. Human resource cost (HRC) and human capital efficiency (HCE) were the determinants for HRID, profitability expressed as return on equity (ROE) and capital market performance denominated into market value performance (MVP) of firms were proxies for CFP. While four hypotheses were formulated for the test, the absolute HRC indices were further transformed into natural log of numbers. The researchers deployed causal comparative and descriptive research designs whereas multivariate econometric regression model was adopted for estimating the test results. HRC in the test of HO1 demonstrated a positive and statistically significant contribution to ROE in the multivariate analysis at a beta coefficient of 68.9050%. Supported by a significant F-probability and F-statistic, HO1 was rejected. In tandem with a significant F-probability and F-statistic, HCE revealed a positive beta coefficient contribution to the joint impact on ROE and HO3 was also rejected. Similar to the insignificant F-probability and F-statistic in HO2 and HO4, HRC and HCE respectively demonstrated negative and insignificant positive beta coefficients in nexus with MVP. Hence, HO2 and HO4 were not rejected. Moreover, the Adjusted R-squared of the four tests of hypotheses were ........