Essays about: "Human Capital disclosure"

Showing result 6 - 10 of 10 essays containing the words Human Capital disclosure.

  1. 6. Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Nathalie Schulz; Frida Burenius; [2016]
    Keywords : Integrated reporting; IIRC; ; GRI; human capital; human capital disclosures; disclosure scoreboard; legitimacy theory; stakeholder theory; OMXS30;

    Abstract : Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. READ MORE

  3. 7. The International <IR> Framework’s impact on the social and relationship disclosures in the healthcare industry

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Sandra Tingstedt; Alexander Esberg; [2016]
    Keywords : ;

    Abstract : Abstract Background and Problem: The altering business world and the growing requests from stakeholders have resulted in the establishment of new reports. These are among others Sustainability reports and Integrated Reporting. On the contrary, traditional financial reports do not consider the significance of intangible assets in modern entities. READ MORE

  4. 8. Human Capital -Explanations for voluntary disclosure of human capital in annual reports

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hanna Johansson; Sofie Karlsson; [2012-06-13]
    Keywords : Human capital; voluntary disclosure; annual report disclosure; auditing firms; ;

    Abstract : Background: Nowadays, many corporations claim that their employees are the company’s most valuable resource. Therefore, it may seem odd that most companies choose not to disclose much voluntary information concerning human capital in their annual reports, even though most agree that their employees contribute to the company’s competitive advantage. READ MORE

  5. 9. Intellectual capital disclosure in Swedish "knowledge companies" : A study on how intellectual capital is accounted for in three Swedish knowledge companies

    University essay from Akademin för hållbar samhälls- och teknikutveckling

    Author : Dennis Thorén; Glenn Rickardsson; [2012]
    Keywords : intellectual capital; knowledge-company; annual report; disclosure; Sweden;

    Abstract : Title: Intellectual capital disclosure in Swedish "knowledge companies" - a study on how intellectual capital is accounting for in three Swedish knowledge companies Problem: An organization has two kinds of assets; material assets and immaterial assets, also known as intellectual capital. There are straight forward ways of establishing the value of the material assets and stakeholders can easily find this information in either the income statement or the balance sheet. READ MORE

  6. 10. The 21st century company's true value : Intellectual capital disclosure and share prices on Nasdaq OMXS30

    University essay from Företagsekonomi

    Author : Mikael Andersson; Tobias Wiklund; [2012]
    Keywords : intellectual capital disclosure; content analysis; ohlson model; omxs30; intangible assets; internal capital; external capital; human capital;

    Abstract : The study investigates the relationship between intellectual capital and share prices on the Nasdaq OMXS30 companies between 2001 and 2010. This, by using content analysis to score the companies' disclosure of intellectual capital and linear regression to test for a relationship with the corresponding share prices. READ MORE