Relevant bibliographies by topics / Human Capital Disclosure (HCD) / Dissertations / Theses
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Dissertations / Theses on the topic 'Human Capital Disclosure (HCD)'

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Published: 7 June 2025
Last updated: 2 August 2025

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1

Azelius, Carl, and David Johansson. "Human Capital disclosure on LinkedIn : A study on ownership structure and human capital disclosure in Sweden and Norway." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43692.

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Background: Human capital disclosure is a widely examined topic by scholars, previous studies has mainly focused on annual reports and companies webpages. However, during the last decade, social media has grown in importance and it represent a new way for companies to interact with stakeholders. The increased interactivity provided by social network sites have made it one of the most important communication tools for companies to interact with stakeholders. One of the larger social media, LinkedIn has received little attention by researchers, only one previous study has investigate human capit
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2

Ellabbar, K. A. "Capital market and accounting disclosure in emerging economies : the case of Libya." Thesis, University of Salford, 2007. http://usir.salford.ac.uk/14896/.

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Building a liberal economy requires fulfilling some major conditions that are necessary for its proper operation. In order to have a healthy economy there is a need to have a variety of financial markets, such as money and capital markets. The capital market consists of two main markets; the primary and the secondary markets.
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3

Motokawa, Katsuhiro. "Research on Corporate Disclosure of Human Capital:An Analysis from the Decision-Usefulness Approach." Kyoto University, 2018. http://hdl.handle.net/2433/233830.

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4

Andersson, Mikael, and Tobias Wiklund. "The 21st century company's true value : Intellectual capital disclosure and share prices on Nasdaq OMXS30." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57132.

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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. We find a significant positive relationship between Price and Intellectual capital only for one of its subcategories: Internal Capital. The other two, Human Capital and External Capital, were both negatively correlated, explaining why we could not see a relationship between our tota
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5

Andersson, Jenny, and Pikulik Ewelina. "Den frivilliga redovisningen av humankapitalet : En jämförelse mellan tre sektorer på Nasdaq OMX Stockholm." Thesis, Södertörns högskola, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-33471.

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Bakgrund och problemformulering: Trots att humankapital ofta ses som en tillgång, får den inte tas upp i balansräkningen. Istället får företag frivilligt presentera information rörande personal i övriga delar i sina årsredovisningar. Vad för typ av information, och hur den ska redovisas, bestämmer företagen själva. Forskning senaste år har dock visat att företagen har slutat presentera information om humankapitalet, samt att det endast var en trend som nu bytts ut mot andra trender. Dessutom visar forskningen att rapporteringen varit ologiskt, och att företagens rapportering skiljer sig från å
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6

Schulz, Nathalie, and Frida Burenius. "Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29967.

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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. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate repo
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7

Barksten, Kajsa, and Louise Hansson. "Humankapital i årsredovisningar : -skillnaden mellan nio kunskaps- och nio industriföretag." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33345.

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Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest in
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8

Lumbieri, Leandro. "Nível de evidenciação de informações sobre o capital humano e a percepção de valor das empresas da BM&FBOVESPA." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4118.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-07-01T14:03:39Z No. of bitstreams: 1 LeandroLumbieri.pdf: 886141 bytes, checksum: 6ee7275b847a2ca4bd72e6a1cbb6d145 (MD5)<br>Made available in DSpace on 2015-07-01T14:03:39Z (GMT). No. of bitstreams: 1 LeandroLumbieri.pdf: 886141 bytes, checksum: 6ee7275b847a2ca4bd72e6a1cbb6d145 (MD5) Previous issue date: 2012<br>Nenhuma<br>Esta dissertação teve por objetivo verificar a relação entre o nível de evidenciação de informações sobre o capital humano e a percepção de valor das empresas listadas na BM&FBOVESPA. O estudo fo
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9

Rimmel, Gunnar. "Human resource disclosures : a comparative study of annual reporting practice about information, providers and users in two corporations /." Göteborg : [BAS], 2003. http://www.handels.gu.se/epc/archive/00002914/01/GUNNAR_RIMMEL_-_Human_Resource_Disclosures.pdf.

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10

Bjerlemo, Caroline, and Rebecca Lindevall. "Humankapital i års-och hållbarhetsredovisningar : Hur presenterar företag information om sin viktigaste tillgång." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14384.

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Medarbetarna genererar ekonomiska fördelar och är en konkurrensfördel på markanden, därför anses de som en av företagens viktigaste resurser. Ett ökat intresse för humankapitalet har bidragit till att många företag idag väljer att integrera information om humankapitalet i den frivilliga rapporteringen. Trots detta finns det idag inga riktlinjer eller standarder för hur resurserna ska presenteras. Det finns även lite forskning om hur företag kan presentera frivilliga upplysningar om humankapital. Syftet med vår studie är att generera kunskap om hur fem svenska företag med många anställda presen
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11

Adelowotan, Michael Olajide. "Human capital disclosure in corporate annual reports." Thesis, 2014. http://hdl.handle.net/10500/13468.

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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 capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of
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12

林谷峻. "A Discussion of Conceptual Framework on Human Capital Disclosure." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/74049131534458090442.

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博士<br>淡江大學<br>管理科學學系<br>91<br>For a long time, researches that discuss the relationship between human capital expenditure and business performance do not define “human capital” well. Especially under the restriction of accounting system and the limitation of data banks, they use “salary expense” as the only representative of human capital expenditure. From the aspect of human resource management, the attribute of human capital expenditure needs more discussion. People use financial statements for the reference of making decisions. However, according to the Generally Accepted Account
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13

Lien, Chih-Kang, and 連志剛. "The Relationship between the Human Capital Disclosure and Investment Intention." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/96980727032685111172.

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博士<br>大葉大學<br>管理學院博士班<br>104<br>Human capital has been the most important and critical asset for companies to generate revenue. Yet it has’t been disclosed in the financial statements, while one of the the most important functions of the financial statements is to help investors make investment decisions. Therefore, this study aims to solve three research questions. First: whether there will be significant differences on investor's investment inten-tions if the company discloses human capital in financial statements. Secondly, for investors with different accounting background, is there a sign
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14

Silva, Philippe Fernandes da. "Evolução da contabilidade do capital humano." Master's thesis, 2017. http://hdl.handle.net/1822/49468.

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Relatório de estágio de mestrado em Contabilidade<br>Ao longo dos anos, o papel do Capital humano na área da Atualmente estamos perante uma sociedade mais do conhecimento, onde a globalização, a evolução tecnológica, o desenvolvimento mundial, causam efeitos que se refletem igualmente na área da contabilidade. Este trabalho vem analisar a evolução da investigação da Contabilidade do Capital Humano. A contabilidade sofreu várias alterações. Durante a evolução do Capital Humano procedeuse a criação de métodos de avaliação, de identificação de reconhecimento do Capital Humano. Atualmente o
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15

Mohajane, Kelebogile. "The voluntary disclosure of intellectual capital by South African metropolitan municipalities." Diss., 2020. http://hdl.handle.net/10500/26313.

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Firstly, the study contributes to the understanding of voluntary IC disclosure practices in the South African metropolitan municipalities and therefore narrows the gap between IC theory and practice. Secondly, the findings provide valuable insights into the frequency, patterns and quality of voluntary IC disclosure in metropolitan municipalities across a three-year period. Thirdly, the results of the study may be used by various stakeholders of municipalities such as management, regulators and standard-setting bodies to improve disclosure of IC in this sector.<br>Financial Accounting<br>
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16

Hultberg, Victor, and Markus Tingestedt. "Human Capital Disclosure in Corporate Annual Reports - NASDAQ OMXS30 changes of reporting due to IR." Thesis, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30104.

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17

Wu, Tung-Yin, and 吳東應. "The Study for the Relationship among the Board Composition、Human Capital and Disclosure—An Empirical Study on Taiwan High-technology Industries." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/07655226897688656724.

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碩士<br>國立中正大學<br>企業管理所<br>95<br>In the past , Disclosure emphansized the financial reporting information , but now , the principles of Disclosure were required to reveal more non-financial information such as Strategy , Core competitive ,Corporate Goverance , Risk management , The analysis of managing result and etc. So , the factors of Coporate Goverance including Proporton of Independent Directors (IND) , In Side Block Ownership (INSOWN) , Family Company (FAMILY) , CEO duality (DUALITY) , and factors of Board directors human Capital such as Average education level of Board director (BEDU) ,
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18

Diniz, Luís Filipe Pinheiro Mesquita. "Fatores determinantes da divulgação voluntária de elementos intangíveis em período de crise financeira: o caso das empresas cotadas em bolsa em Portugal." Master's thesis, 2015. http://hdl.handle.net/1822/35829.

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Dissertação de mestrado em Contabilidade<br>O objetivo desta dissertação é avaliar o nível de divulgação de informação voluntária sobre capital intelectual em Portugal, em contexto de crise financeira. Pretende-se ainda identificar os fatores explicativos desta divulgação.Tendo por base o modelo de capital intelectual de Sveiby (1997), foi feita uma análise de conteúdo aos relatórios e contas anuais de 53 empresas cotadas na Euronext Lisbon à data de 31 de Dezembro de 2013, onde se constatou a existência de divulgação voluntária de informação sobre capital intelectual. O nível de divulga
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