Human capital disclosure in corporate annual reports

Human capital disclosure in corporate annual reports

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It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capit...

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Bibliographic Details
Main Author: Adelowotan, Michael Olajide
Other Authors: Cronje, Christo Johannes
Format: Others
Language:en
Published: 2014
Subjects:
Intangible assets
Human capital intangibles
Human capital disclosures
Mandatory disclosures
Discretionary disclosures
New economy
Old economy
Value creation
Human capital disclosure framework
657.40968
Human capital > South Africa > Accounting
Personnel management > South Africa > Accounting
Corporations > South Africa > Accounting
Intangible property > South Africa > Accounting
Intellectual capital > South Africa > Accounting
Corporation reports
Online Access:Adelowotan, Michael Olajide (2014) Human capital disclosure in corporate annual reports, University of South Africa, Pretoria, <http://hdl.handle.net/10500/13468>
http://hdl.handle.net/10500/13468

Internet

Adelowotan, Michael Olajide (2014) Human capital disclosure in corporate annual reports, University of South Africa, Pretoria, <http://hdl.handle.net/10500/13468>
http://hdl.handle.net/10500/13468

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