Download or read book Human Capital Disclosure in Corporate Annual Reports written by Michael Olajide Adelowotan and published by . This book was released on 2013 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Human Capital Disclosures in the Corporate Annual Reports written by Pappu Kumar Dey and published by . This book was released on 2016 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this article is to examine the nature and extent of human capital (HC) disclosures in the corporate annual reports of the financial institutions of Bangladesh. For this purpose, the research has examined the annual report of 20 companies (financial institutions) listed on Dhaka Stock Exchange, Bangladesh. This study uses the comprehensive content analysis framework of items (HC disclosures), form, location and number of sentences to measure the nature and extent of HC disclosures. The study finds that 90% of selected companies voluntarily disclose HC in their annual reports, where 'training and development' has been found to be highest reported item. Notably this study has revealed that one company reports separate statement on HC accounting & monetarily measures the value of HC (all employees). Findings of our study also indicate that three companies have reported separate section for disclosing HC. Furthermore, this study finds that all financial institutions (disclosing companies) disclose HC qualitatively where 55.6% companies disclose quantitatively. On average 33 sentences are used to report HC. The companies of the developing countries like Bangladesh can use the HC disclosure index developed in this study as a model to improve their HC disclosure practices.
Download or read book Motivations Behind Human Capital Disclosure in Annual Reports written by Indra Abeysekera and published by . This book was released on 2013 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of further capital accumulation.
Download or read book Value Creation Reporting and Signaling for Human Capital and Human Assets written by M. Russ and published by Springer. This book was released on 2014-12-16 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issues discussed in this book are the building blocks needed for an interdisciplinary theoretical framework that will allow for value creation and reporting by the most important assets organizations have, its human capital.
Download or read book Capital markets and voluntary disclosures on CSR and human capital determinants and effects written by Ramin Gamerschlag and published by Cuvillier Verlag. This book was released on 2011-06-27 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce information asymmetries between internal and external parties as well as between informed and uninformed investors. The thesis at hand focuses on voluntary disclosures with regard to CSR and human capital issues, their determinants and their implications for the capital market.
Download or read book Human Capital Disclosure Practices of Top Bangladesh Companies written by Habib-Uz-Zaman Khan and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of knowledge in the area of HC reporting practice in a developing country context. Design/Methodology/Approach - Using the technique of content analysis, three years of annual reports of 32 leading manufacturing and service sector companies listed on the Dhaka Stock Exchange (DSE), selected on the basis of the market capitalization, were examined to identify any HC reporting trends. Findings - The findings reveal that the HC reporting practices of leading Bangladeshi firms are not as low as projected in relation to the total list of items reported. The most commonly disclosed HC items are information on employee training, number of employees, career development and opportunities that firms provide, and employee recruitment policies. Moreover, as a result of a degree of intervention on the part of some Bangladeshi regulators, the extent of reporting has increased during 2009/2010. Research Limitations/Implications - The principal limitations of the study are that it is based on a small non-random sample of firms taken from a single country and drawing solely annual reporting information. Originality/Value - This is the first paper that documents HC-related disclosures in the context of a transitional economy such as Bangladesh using multi-year-data. The study contributes to the HC literature by providing empirical evidence of the status of HC reporting in a developing country context.
Download or read book Human capital as an essential and measurable asset written by Junaid Javaid and published by GRIN Verlag. This book was released on 2014-10-07 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2012 in the subject Business economics - Business Management, Corporate Governance, grade: C+, University of Bedfordshire, course: MSc Finance & Business Management, language: English, abstract: This AMP is carried out as a research toward finding and relating the company’s Human Capital with its desired performance. It has also suggested the method by which the company can reliably reports its Human Capital as the strongest company’s asset in its financial statements. From the Background context of given issue the evidence looks prominent and right that in the current scenario Human Capital is considered to be as the key success factor. The Literature Review section, in relation to the definition of Human Capital, the arguments of both Becker (1993) and Davenport (1999) makes sense and also looks generous. Becker (1993) defined Human Capital as a composition of four characteristics (Credentials, Reputation, Personality and Appearance). While on the other side, Davenport (1999) made a figure of by combining all aspects (Employee effort, behaviour, ability & time) together to give final shape to undergoing definition. In relations to the measurement methods of Human Capital, there are many Scholars who came forwards and proposed different methods. It has been regarded and acknowledged that work of certain Authors: Kaplan & Norton (1992), Monti-Belkaou & Riahi-Belkaoui (1995), Brown (1999) and Weiss (1999) is prominent. Out of these four studies Monti-Belkaou & Riahi-Belkaoui (1995) took the fame as their model have both aspect: practical implementation and recognition of value added by the company’s demployed Human Capital in its overall financial performance and operational excellence. The objectives of this AMP have been achieved. From the models like Balanced Scorecard and Kaplan’s Seven Step Framework and also from the case studies like Huselid, et al (1997) and Delery & Doty, (1996), it has been cleared and understood that the company’s Human Capital has implications on its business performance (success). From the studies like Kaplan & Norton (1992), Monti-Belkaou & Riahi-Belkaoui (1995), Brown (1999) and Weiss (1999), it has illustrated that these are the certain methods by which the company could include Human Capital as the company’s most significant in its financial reporting. Out of these four studies, Monti-Belkaou & Riahi-Belkaoui (1995) took the fame. So the need of an hour is to select it as the common framework for the reporting of Human Capital as the company’s most powerful assets.
Download or read book World Congress on Intellectual Capital Readings written by Nick Bontis and published by Routledge. This book was released on 2007-06-07 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: An impressive collection of the latest cutting-edge work in the dynamic field of intellectual capital. Experts from around the world discuss the current state of affairs from a variety of perspectives, providing a cross-disciplinary view of the field. All contributors presented their research at the top global conference in this field - the World Congress on Intellectual Capital. The underlying theme of the book is to explain how an organization can identify, measure, manage, leverage and act upon its collective intelligence towards the pursuit of sustainable innovation. The book is divided into three main parts which first establish a foundation of literature, then examine various measurement approaches and finally conclude with a variety of applications. "This collection of papers from the conference is special for its seminal research, strategic visions, and thought-provoking discussions. Make sure this book has a place in your library!" Dr. Jac Fitz-enz, Founder and Chairman, Saratoga Institute
Download or read book Can Human Capital be Tracked An Analysis of Human Resource Disclosures written by Mengyuan Huan and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis presents a new methodology for measuring and reporting the value of human capital (HC). Building on prior research in strategic HC management and related fields, a disclosure-based HC index, which contains both HC proxies and disclosures scores, is built based on information collected from the annual reports and other stakeholder reports of "the best companies to work for" survey ("Universum" 2010). This thesis examines the importance of the degree of HC disclosure and its correlation with company "Universum" ranks and tests whether higher employee benefits and welfare are positively related to HC information disclosed in the issued reports. Furthermore, it investigates whether higher levels of financial and non-financial HC information disclosure are associated with better firm performance and tests whether the positive relationship between human capital proxies and firm performance (concluded by resource-based theory and strategic HRM) is still valid during the crisis years (2008-2010). Regression results indicate that human capital information disclosed in previous years has a weak effect on company's Universum rank and no influence on firm performance. Moreover, the commonly used employee incentive-based management methods may no longer be effective during the economic crisis years. Investing in training during the financial crisis period is critical for better firm performance. More research is needed in the future to examine the role of human capital in firm performance and how it should be measured, managed and governed in modern corporations.
Download or read book Measuring What People Know Human Capital Accounting for the Knowledge Economy written by OECD and published by OECD Publishing. This book was released on 1996-04-16 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains why it is possible, in terms of economic theory, and feasible, from the perspective of accounting practices, to implement new human capital information and decision-making systems.
Download or read book The Value of Intangible Assets and the Human Capital Disclosure of companies specializing in IT written by Olga Maria Stefania Cucaro and published by Olga Maria stefania Cucaro. This book was released on 2017-08-23 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Value of Intangibles Assets and the Human Capital Disclosure of companies specializing in IT Consulting, Application & Internet Software and Data Processing. A Cross-Country Comparison Italy-England is a work born of the in depth study of the IC disclosure of Italian companies and the curiosity of the comparison with British companies. Voluntary disclosure of intangible resources reduces information asymmetry and the cost of capital (Botosan, 1997; Bojelbene M. A. and Affes Habib, 2013) and this encourages managers to increase this communication. The high-tech companies give much importance to intangible resources, particularly human resources, this observation led to the idea of studying the communication of human capital in the context of such companies. With the passing of time we see a greater interest on the part of company management to human capital with respect to the structural capital that has always been the subject of corporate communications.
Download or read book Corporate Disclosure Practices written by D.S. Ubha and published by Deep and Deep Publications. This book was released on 2001 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital Disclosures in Corporate Annual Reports written by Jing Li and published by . This book was released on 2006 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Reporting and Company Law written by Charlotte Villiers and published by Cambridge University Press. This book was released on 2006-06-01 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Download or read book Analysis of Intellectual Capital Disclosure Practices of the Annual Reports of Listed Companies in Sri Lanka written by S. D. Jayasooriya and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital components in the Intellectual Capital (IC) namely Human Capital (HC), Organizational Capital (OC) and Social Capital (SC) have impact on enhancing the organizational wealth. The different practices of disclosing the IC in annual reports do not result the real outcome of financial position of the firm, is a key problem in Sri Lankan business organizations. Therefore, this study examines the existing IC disclosure practices of listed companies in Colombo Stock Exchange (CSE).The study has been done based on the secondary data covering the annual reports of listed companies in Sri Lanka. More than 20% companies have been selected from each industry and annual reports of last 3 years have been taken as the sample from each company. Main findings were that 25%of companies have mentioned about HC disclosures; 13% of companies have mentioned about OC disclosures and15% of companies have mentioned about SC disclosures in their annual reports under different sections. With the proper design, development and implementation of the best practices, it should be possible to enhance the disclosure of IC to the required levels in the annual reports.
Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
Download or read book Financial Reporting and Disclosure Practices written by Peddina Mohana Rao and published by Deep and Deep Publications. This book was released on 2000 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
