%0 Article %A Ugheoke, Solomon Ozemoyah %I Academy of IRMBR %D 2014 %G English %T Assessing the impact of strategic human resource management on tangible performance: Evidence from Nigerian SMEs %U http://repo.uum.edu.my/12118/1/SSRN-id.pdf %U http://repo.uum.edu.my/12118/ %U http://www.irmbrjournal.com/archives.php %X Human resource management (HRM) is the most sustainable competitive advantage of the firm. The study examines the impact of strategic human resource management on tangible firm performance.Therefore, to test this relationship, the study employs cross sectional approach to collect data from a sample of 250 SMEs in Lagos Nigeria.Using multiple regressions, the result shows that strategic human resource management (SHRM) has a significant positive influence on tangible performance.Base on the aforementioned result, the study recommended that implementing these sets of practices within SMEs can induce firms to perform better.