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Autor
Bryl Łukasz (Poznań University of Economics and Business, Poland), Truskolaski Szymon (Poznań University of Economics and Business, Poland)
Tytuł
Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies
Źródło
Entrepreneurial Business and Economics Review, 2017, vol. 5, nr 2, s. 195-210, tab., bibliogr. 35 poz.
Tytuł własny numeru
International Trade & Global Business
Słowa kluczowe
Kapitał ludzki, Kapitał intelektualny, Spółki publiczne, Giełda
Human capital, Intellectual capital, Public companies, Stock exchange
Uwagi
Klasyfikacja JEL: G3
summ.
Kraj/Region
Polska, Niemcy
Poland, Germany
Abstrakt
Objective: The importance of human capital in the contemporary business environment is rising. Therefore, the aim of the study is to determine what the quality, extent and determinants of human capital disclosure in Polish and German companies are.

Research Design & Methods: The research was conducted with the use of human capital disclosure index which was built with three main categories: employee information, internal communication and employee development policy. The sample consisted of WIG-30 and DAX entities.

Findings: The Polish firms reported worse than the German ones in terms of all studied items. The worst reporting was found in the case of participation initiatives, the best in the case of employment structure.

Implications & Recommendations: As human capital disclosure index was insufficient in the case of both Polish and German entities, enterprises shall report more on human capital.

Contribution & Value Added: The study compares human capital disclosure practices in the two countries with a different level of economic development. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Pełny tekst
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Bibliografia
Pokaż
  1. Abeysekera, I. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of Intellectual Capital, 9(4), 723-737.
  2. An, Y., Harun, H., & Sharma, U. (2014). Trends of voluntary IC disclosure in Chinese firms. Corporate Ownership & Control, 11(3), 122-129.
  3. April, K.A., Bosma, P., & Deglon, D.A. (2003). IC measurement and reporting: establishing a practice in SA mining. Journal of Intellectual Capital, 4(2), 165-180.
  4. Ariff, A.M., Cahan, S.F., & Emanuel, D.M. (2014). Institutional environment, ownership, and disclosure of intangibles: evidence from East Asia. Journal of International Accounting Research, 13(1), 33-59.
  5. Bismuth, A., & Tojo, T. (2008). Creating value from intellectual assets. Journal of Intellectual Capital, 9(2), 228-245.
  6. Bontis, N. (2003). Intellectual capital disclosure in Canadian corporations. Journal of Human Resource Costing & Accounting, 7(1), 9-20.
  7. Bozzolan, S., Favotto, F., & Ricceri, F. (2003). Italian annual intellectual capital disclosure: an empirical analysis. Journal of Intellectual Capital, 4(4), 543-558.
  8. Brilman, J. (2002). Nowoczesne koncepcje i metody zarządzania. Warszawa: Polskie Wydawnictwo Ekonomiczne.
  9. Brennan, N. (2001). Reporting intellectual capital in annual reports: evidence from Ireland. Accounting, Auditing & Accountability Journal, 14(4), 423-436.
  10. Bruggen, A., Vergauwen, P., & Dao, M. (2009). Determinations of intellectual capital disclosure: evidence from Australia. Management Decision, 47(2), 233-245.
  11. Carson, E., Ranzijn, R., Winefiel, A., & Marsden, H. (2004). Intellectual capital: mapping employee and work group attributes. Journal of Intellectual Capital, 5(3), 443-461.
  12. CIC (2012). Model for the measurement and management of intellectual capital: Intellectus Model. Intellectus Documents, 9/10, Madrit: Centro de Investigación de la Sociedad del Conocimiento.
  13. Federation of European Securities Exchanges (2016). European exchange report. Retrieved on November 24, 2016 from http://www.fese.eu/images/EUROPEAN_EXCHANGE_REPORT_ 2015.pdf
  14. Goh, P.C., & Lim, K.P. (2004). Disclosing Intellectual Capital in company annual reports: evidence from Malaysia. Journal of Intellectual Capital, 5(3), 500-510.
  15. Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241-251.
  16. Guthrie, J., Petty, R., & Ricceri, F. (2006). The voluntary reporting of intellectual capital comparing evidence from Hong Kong and Australia. Journal of Intellectual Capital, 7(2), 254-271.
  17. Huang, C., Luther, R., Tayles, M., & Haniffa, R. (2013). Human capital disclosures in developing countries: figureheads and value creators. Journal of Applied Accounting Research, 14(2), 180-196.
  18. Joshi, M., Ubha, D.S., & Sidhu, J. (2012). Intellectual capital disclosure by Indian and Australian information technology companies. Journal of Intellectual Capital, 13(4), 582-598.
  19. Liao, L., Low, M., & Davey, H. (2013). Chinese and English language version: intellectual capital disclosure. Journal of Intellectual Capital, 14(4), 661-686.
  20. Low, M., Samkin, G., & Li, Y. (2015). Voluntary reporting of intellectual capital: comparing the quality of disclosures from New Zealand, Australian and United Kingdom universities. Journal of Intellectual Capital, 16(4), 779-808.
  21. Marr, B. (2003). Why do firms measure their intellectual capital?. Journal of Intellectual Capital, 4(4), 441-464.
  22. Massingham, P., & Tam, L. (2015). The relationship between Human capital, value creation and employee reward. Journal of Intellectual Capital, 16(2), 390-418.
  23. Ndinguri, E., Prieto, L., & Machtmes, K. (2012). Human capital development dynamics: the knowledge based approach. Academy of Strategic Management Journal, 11(2), 121-136.
  24. Pablos, P.O.D. (2002). Evidence of intellectual capital measurement from Asia, Europe and the Middle East. Journal of Intellectual Capital, 3(3), 287-302.
  25. Pablos, P.O.D. (2003). Intellectual capital reporting in Spain: a comparative view. Journal of Intellectual Capital, 4(1), 61-81.
  26. Pulic, A. (2004). Intellectual capital - does it create or destroy value? Measuring Business Excellence, 8(1), 62-68.
  27. Schneider, A., & Samkin, G. (2008). Intellectual capital reporting by the New Zealand local government sector. Journal of Intellectual Capital, 9(3), 456-486.
  28. Singh, S., & Kansal, M. (2011). Voluntary disclosures of intellectual capital: an empirical analysis. Journal of Intellectual Capital, 12(2), 301-318.
  29. Sveiby, K.E. (1997). Intangible assets monitor. Journal of Human Resources Costing and Accounting, 2(1), 73-79.
  30. Stewart, T.A. (1997). Intellectual capital. The New Wealth of Organizations. New York, NY: Doubleday.
  31. Vishnu, S., & Gupta, V.K. (2014). Intellectual capital and performance of pharmaceutical firms in India. Journal of Intellectual Capital, 15(1), 83-99.
  32. Wang, Q., Sharma, U., & Davey, H. (2016). Intellectual capital disclosure by Chinese and Indian information technology companies. Journal of Intellectual Capital, 17(3), 507-529.
  33. Whiting, R.H., & Woodcock, J. (2011). Firm characteristics and intellectual capital disclosure by Australian companies. Journal of Human Resource Costing & Accounting, 15(2), 102-126.
  34. Xiao, H. (2008). Corporate reporting of intellectual capital: evidence from China. The Business Review, 11(1), 124-129.
  35. Yi, A., & Davey, H. (2010). Intellectual capital disclosure in Chinese (mainland) companies. Journal of Intellectual Capital, 11(3), 326-347.
Cytowane przez
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ISSN
2353-883X
Język
eng
URI / DOI
http://dx.doi.org/10.15678/EBER.2017.050211
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