Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   FALL 2014 , Volume 3 , Number 11; Page(s) 85 To 104.
 
Paper: 

INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR)

 
 
Author(s):  HASSAS YEGANEH YAHYA*
 
* ALLAME TABATABA’I UNIVERSITY, TEHRAN
 
Abstract: 

Based on existing evidence, Successful companies’ most important assets are intangible – such as their human capital. However, few companies provide detailed information about this resource. Human capital reporting (HCR) can also be regarded as an instrument that affect company financial performance and ultimately increase firm value. In this article, Gamerschlag and Moeller’s model (2011) is used that describes cause-and-effect relationships between HCR and company financial performance. So, the main purpose of this study is to examine the impact of HCR on financial performance and value of companies listed in the Tehran Stock Exchange. The dataset includes 112 companies listed in the Tehran Stock Exchange during the period 1385-1389. The study finds no significant evidence of the effect of HCR on the firm financial performance, but HCR has a positive and significant effect on stock price and firm value. Also, findings suggest a positive moderating effect of company size on the relationship between HCR and stock price and between HCR and firm value. It is also found that financial leverage and debt maturity have significant and positive impact on HCR.

 
Keyword(s): HUMAN CAPITAL REPORTING (HCR), FINANCIAL PERFORMANCE, FIRM VALUE, TEHRAN STOCK EXCHANGE
 
 
References: 
  • ندارد
  •  
 
Click to Cite.
APA: Copy

HASSAS YEGANEH, Y. (2014). INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(11), 85-104. https://www.sid.ir/en/journal/ViewPaper.aspx?id=404545



Vancouver: Copy

HASSAS YEGANEH YAHYA. INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2014 [cited 2021May15];3(11):85-104. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404545



IEEE: Copy

HASSAS YEGANEH, Y., 2014. INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 3(11), pp.85-104. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404545.



 
 
Yearly Visit 42 Persian Abstract
 
Latest on Blog
Enter SID Blog