An Explanation of Human Capital Disclosure from the Resource Based Perspective

Though the importance of human capital (HC) in firm value creation is firmly established in the literature the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell-side analysts is minimal. The purpose of this paper is to address this dilemma by critically analysing the conceptualisation of human capital in disclosure literature and introduce a more germane explanation

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Year of publication:	2013
Authors:	Abhayawansa, Subhash Asanga ; Abeysekera, Indra
Publisher:	[S.l.] : SSRN
Subject:	Humankapital \| Human capital \| Unternehmenspublizität \| Corporate disclosure

Extent:	1 Online-Ressource (26 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Human Resource Costing and Accounting, 12(1), 2008, 51-64 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2008 erstellt
Other identifiers:	10.2139/ssrn.2322283 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014153901