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Journal articles on the topic 'Human Capital Disclosure (HCD)'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Ojo, Lukman Olatunji, and Abdullahi Adudu Umar. "Corporate Governance and Voluntary Human Capital Disclosure of Quoted Deposit Money Banks in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 1 (2024): 178–90. http://dx.doi.org/10.33003/fujafr-2024.v2i1.83.178-190.

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The study examines the factors influencing human capital disclosure in corporate reports of 14 Nigerian deposit money banks. The research used secondary data from annual reports from 2014 to 2023, and the logistics regression was used for data analysis. The results showed that managerial ownership positively affects human capital disclosure, leading to higher disclosure levels. This result aligns with previous studies showing a positive relationship between managerial ownership, institutional ownership, board financial expertise, board independence and human capital disclosure. The study concl

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Goswami, Dr Mitra, and Anandi Sarkar Pyne. "Human Capital Disclosure Practices: A Case Of Select Indian Companies." IOSR Journal of Humanities and Social Science 30, no. 1 (2025): 34–45. https://doi.org/10.9790/0837-3001013445.

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In the contemporary knowledge-driven economy, human capital has emerged as a critical intangible asset that significantly influences organizational success. Human capital disclosure (HCD) practices provide insights into workforce-related information such as training, remuneration, workplace safety, and diversity, which are increasingly prioritized by investors and other stakeholders. Its disclosure fosters transparency, enhances stakeholder trust, and strengthens organizational competitiveness. The study is an attempt to analyze the extent of human capital disclosure, identify component-wise v

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Josephine, Kezia, Vianty Adella Santo, and Totti Andrea Leonardo. "Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi." AKURASI: Jurnal Riset Akuntansi dan Keuangan 4, no. 3 (2022): 249–60. https://doi.org/10.36407/akurasi.v4i3.784.

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This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on

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Natsagdorj, S., O. Gotov, E. Munkhdalai, and O. Luvsandash. "HUMAN CAPITAL DISCLOSURE IN MONGOLIAN JOINT-STOCK COMPANIES." Прогрессивная экономика, no. 5 (May 31, 2025): 55–64. https://doi.org/10.54861/27131211_2025_5_55.

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Introduction: Human capital disclosure refers to the systematic communication of information related to an organization’s workforce–its knowledge, skills, experience, and contributions–to stakeholders. It serves as a tool for demonstrating how human resources impact organizational performance and sustainability. Although initial efforts in the 1970s introduced human resource accounting, interest resurged in the 1980s with support from institutions like the OECD and World Bank. Despite growing global emphasis on the importance of HCD, its implementation remains fragmented, especially in emergin

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Hatane, Saarce Elsye, Christina Zanderet’s, and Josua Tarigan. "Intellectual Capital Disclosure in Determining the Economic Value Added Spread of Service Companies in Indonesia." Jurnal ASET (Akuntansi Riset) 11, no. 1 (2019): 55–70. http://dx.doi.org/10.17509/jaset.v11i1.15874.

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Abstract. This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the Indonesia Stock Exchange in the 7 years observation period, 2010 to 2016. This study examines 427 firm years from 61 companies. Human Capital Disclosure (HCD), Relational Capital Disclosure (RCD) and Structural Capital Disclosure (SCD) are used to measure intellectual capital disclosure as the independent variables. Another independent variable is Return on Assets (ROA), return on equity (ROE) and Operating Cash Flo

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Sholokwu, Boniface Monday (ACA-ICAEW), Florence O. (PhD) Iroanwusi, and Moses Chinedu (PhD) Nwairoegbu-Agbam. "Integrated Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria." African Journal of Business and Economic Development 5, no. 3 (2025): 1–30. https://doi.org/10.5281/zenodo.15341593.

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<em>This study on integrated reporting and financial performance of listed manufacturing firms in Nigeria evaluated the impact of integrated reporting on the financial performance of manufacturing firms in Nigeria. The study looked at the effect of Social and Relationship Capital, Government Disclosure, Human Capital Disclosure and Environmental Disclosure on financial performance amongst Manufacturing Firms in Nigeria. Ex-post facto research design was adopted to conduct the study. The target population of this study constituted of fifty manufacturing firms listed on the Nigeria Exchange Grou

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Balasundaram, Nimalathasan. "Audit Committee Characteristics and their Impact on Intellectual Capital Disclosure: A Study of Listed Manufacturing Companies in Sri Lanka." Asia-Pacific Management Accounting Journal 14, no. 1 (2019): 135–49. http://dx.doi.org/10.24191/apmaj.v14i1-07.

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In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do not show the real financial position of a company, is a main problem in Sri Lankan companies. The objective of this study was to find out the impact of audit committee characteristics on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo Stock Exchange (CSE) for a period of five- years from 2012/2013 to 2017/2018. The ICD index comprised of 30 items in term

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Vista Anggraeni, Anindita, and Maria Goreti Kentris Indarti. "PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 1 (2021): 63–87. http://dx.doi.org/10.32670/fairvalue.v4i1.513.

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The cost of equity capital is the rate of return expected by investors, which must bepaid by the company as a form of return on the capital provided by investors to thecompany. This study examines the effect of intellectual capital disclosure and its threecomponents, namely human capital disclosure, structural capital disclosure, andrelational capital disclosure on the cost of equity capital. The population in this studyare banking sector companies listed on the Indonesia Stock Exchange in 2015-2019.Based on the purposive sampling method, 165 data were obtained. The test resultsusing ordinary

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Ayodeji, Adewumi, Alli Kudirat, and Akintajuwa Olufunsho Ademola. "Human Capital Cost and Shareholders’ Equity of Listed Oil and Gas Companies in Nigeria." International Journal of Research and Innovation in Social Science VII, no. VI (2023): 914–24. http://dx.doi.org/10.47772/ijriss.2023.7674.

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This study aimed to investigate the effect of human capital cost on shareholders’ equity in Nigerian oil and gas companies from 2012 to 2021. The research employed panel pool and utilized secondary data extracted from annual financial reports of a subset of listed oil and gas companies, as published by the Nigerian Stock Exchange. The dependent variable, shareholders’ value, was measured as returns on equity (ROE), while human capital accounting was measured as human capital disclosure/costs. The results revealed a positive relationship between human capital cost and shareholders’ equity. The

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Septiana, Amelia, Sukamto Sukamto, and Wiwin Wahyuni. "Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham." Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 17, no. 1 (2021): 68. http://dx.doi.org/10.30742/equilibrium.v17i1.1449.

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This research aimed to look at the impact of Intellectual Capital and Corporate Social Responsibility Disclosure on the stock returns of manufacturing companies. Intellectual Capital, as measured by the Public-VAIC (Value Added Intellectual Coefficient) model of the company's three key resources (human capital, structural capital, and customer capital), and Corporate Social Responsibility Transparency, as measured by the CSRDI, were the independent variables in this analysis. Stock Return is the dependent variable. An empirical study is what this form of research is. Purposive sampling is used

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Putri, Nadia Azalia, Tatang Ary Gumanti, Isti Fadah, and Supriyadi Supriyadi. "Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?" Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (2017): 57–63. http://dx.doi.org/10.35609/afr.2017.2.2(8).

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Objective - The purpose of this study was to analyze the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR) disclosure, and Good Corporate Governance (GCG) on the value of mining companies (as measured by Tobin's Q) listed in Indonesia Stock Exchange period 2011-2015. Methodology/Technique - Intellectual capital was measured by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure was measured using Global Reporting Initiative index. GCG was proxied using independent commissioner, managerial owne

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Chintya Wangsih, Ingkak, and Zulfikar Ikhsan Pane. "THE EFFECT OF TECHNOLOGICAL CAPITAL DISCLOSURE ON MANUFACTURING COMPANIES EMPLOYEES." International Journal of Global Accounting, Management, Education, and Entrepreneurship 5, no. 1 (2024): 134–44. https://doi.org/10.48024/ijgame2.v5i1.172.

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Technological transformation is mandatory for companies sustainability, but unfortunately it has potential negative impact on employees. This research examines the impact of technological capital disclosure on the number of employees and salary expenditure by expansive test. Using secondary data of 366 observations and 371 observations of expansive test with manufacturing industrial companies in 2015 - 2020, it was found that technological capital had a significant negative impact on the number of employees and salaries expenditure2. These results show highly technology used and the presence o

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Said, Roshima, Ariffah Ashikin Abdul Rahim, and Rohail Hassan. "Exploring the effects of corporate governance and human governance on management commentary disclosure." Social Responsibility Journal 14, no. 4 (2018): 843–58. http://dx.doi.org/10.1108/srj-06-2017-0099.

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PurposeThe purpose of this study is to investigate the influence of corporate governance and human governance on management commentary disclosure among Malaysian Public Listed in the Main Market, Bursa Malaysia.Design/methodology/approachThe annual reports of 150 companies listed on the main market, Bursa Malaysia, for the year ended 2014, are examined to analyze the company’s management commentary disclosure using content analysis. A management commentary disclosure index was developed based on the five elements that had been established by the Malaysian Accounting Standards Board (MASB) in P

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Kipngetich, Tarus John, Ronald Bonuke, and Joel Tenai. "Does Board Education Diversity Affect Environmental Accounting Disclosure?" SEISENSE Journal of Management 2, no. 6 (2019): 17–29. http://dx.doi.org/10.33215/sjom.v2i6.217.

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Purpose- The purpose of this study was to examine the effect of board education diversity on environmental accounting disclosure among firms listed in the Nairobi Security Exchange. Design/Methodology- The study adopted both explanatory and longitudinal research design. The target population comprised 65 listed firms at Nairobi Securities Exchange from 2008 to 2017. However, inclusion criteria were the 27 listed firms from 2008 to 2017, giving a total of 270 observations. A documentary analysis guide was used to collect secondary data. Findings- The findings showed that board educa

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Śliwiński, Paweł, and Sonia Woźniak. "Disclosure requirements and their assessment by SMEs traded on alternative markets in Poland (NewConnect) and Germany (m:access)." Ekonomia i Prawo 21, no. 1 (2022): 255–70. http://dx.doi.org/10.12775/eip.2022.014.

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Motivation: Financial access limitations are a main barrier to the development of SMEs. One of the methods of bridging the capital gap is SME access to the stock markets, in particular to an alternative market (MTF). Compared to regulated markets, MTFs offer more liberal entry conditions and in many cases prior to MAR implementation they proposed more liberal disclosure requirements. Aim: The aim of the article is to analyze the disclosure requirements resulting from MAR directive and to test their perception by issuers listed on the alternative markets in Poland (NewConnect) and Germany

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Wongso, Brigitta Catherine, Stevan Helsa, and Rosinta Ria Panggabean. "Examining the Implementation of Green Banking and Intellectual Capital on Bank’s Profitability in Indonesia." E3S Web of Conferences 426 (2023): 02120. http://dx.doi.org/10.1051/e3sconf/202342602120.

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The aim of this study was to examine the implementation of green banking operations and intellectual capital (IC) on bank’s profitability in Indonesia. Quantitative approach and panel data regression analysis were employed in this study. The bank’s profitability was measured by return on assets (ROA). Green banking operations were reflected through the combinations of bank’s e-channel transactions and the measurement of intellectual capital components were from Modified Value-Added Intellectual Coefficient (MVAICTM). A purposive sampling method was applied concerning the disclosure of e- chann

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Kim, Hee-Yeon, and Sung-Joon Yoon. "A Study on the Determinants of Online Community Behavior: Focused on Social Capital, Information Ownership, and Self-Disclosure." Korea International Trade Research Institute 19, no. 6 (2023): 351–69. http://dx.doi.org/10.16980/jitc.19.6.202312.351.

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Purpose - As we live in a flood of online connections which affect many aspects of human activities, including consumption and social communications, it has become more and more important to understand how the online community works, and the major factors affecting online community activities. For this purpose, this study aims to verify the determinants of online community activities by validating the effects of social capital, information ownership, and self-disclosure. It also proposed that subjective well-being and online community trust will mediate the proposed relationship. Design/

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18

SIHN, Kyu-hwan. "Concealment and Disclosure: The Cholera Crisis of 1969–70 in Korea." Korean Journal of Medical History 30, no. 2 (2021): 355–92. http://dx.doi.org/10.13081/kjmh.2021.30.355.

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The anti-cholera measures of 1969–70 represent one of the most unsuccessful quarantine cases in modern Korea. The military government, which overthrew the democratic government in 1961, tried to amend the Constitution aiming for a long-term seizure of power, and had to overcome the cholera crisis of 1969–70. Previous scholarship has emphasized the limitation of the state power when it came to controlling the cholera epidemic or the poor sanitation system of 1969–70. However, it is undeniable that the military government did have organizations, facilities, and human capital available. When a ch

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Ehada, Samson, Kevin Linus, and Kester Danjuma Enebi. "Impact of corporate voluntary reporting on performance of non-financial firms in Nigeria." International journal of economics and business management 1, no. 1 (2024): 271–87. https://doi.org/10.59568/ijebm-2024-1-1-22.

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Some corporate entities especially from the non-financial services firms in Nigeria had sustained series of socio-economic shocks leading to huge decline in performance of the listed firms’ overtime. The deteriorating nature of firms’ performance generation prevents them from being able to satisfy their financial obligations. This study looked at how corporate voluntary reporting affected Nigerian non-financial enterprises' performance. For this study, an ex-post facto research strategy was utilized, with positivism serving as the research paradigm. All 74 non-financial services companies list

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Adeola, Ogechi. "Human capital development in the hospitality industry in Nigeria." Worldwide Hospitality and Tourism Themes 8, no. 2 (2016): 149–57. http://dx.doi.org/10.1108/whatt-11-2015-0054.

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Purpose The purpose of this paper is to identify weaknesses in human capital development (HCD) in the hospitality industry in Nigeria and to find implementable solutions. Design/methodology/approach The author draws on the literature on HCD and the hospitality industry, as well as her experience working with practitioners to enlighten the discussion. Findings Deficiencies in HCD in the Nigerian hospitality industry are the result of a lack of sound and forward-thinking educational development, lack of a supportive environment for the meaningful employment of graduates of the educational system

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Omotoye, Oluwatobi O., Zaccheaus, O. Olonade, and Olumide, O. Omodunbi. "Corruption practices and government effectiveness on human capital development in Nigeria." Global Journal of Sociology: Current Issues 11, no. 2 (2021): 88–97. http://dx.doi.org/10.18844/gjs.v11i2.5550.

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The study assessed the impact of corruption practices and government effectiveness (GE) on human capital development (HCD) in Nigeria between the years 2003 and 2020, Panel data from 2003 to 2020 were obtained from the database of United Nations Development Programme, World Development Indicators and CIP and were analysed using the ordinary least square method which is suitable for the dataset. The study found that corruption has a significant relationship with HCD in Nigeria while the relationship between GE and HCD is not significant. The research implication is that the persistent problem o

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Abiddin, Norhasni Zainal, and Muhammad Danial Mohd Talha. "Enhancing Work Performance Through Human Capital Development in Engineering Industry: A Systematic Literature Review." Revista de Gestão Social e Ambiental 18, no. 6 (2024): e07038. http://dx.doi.org/10.24857/rgsa.v18n6-130.

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Objective: The study aims to identify various human capital development (HCD) techniques that contribute to the enhancement of work performance within the engineering industry, and to understand the relationship between HCD initiatives and work performance. Theoretical Framework: The defined framework serves as the foundation for assessing the impact of different human resource development approaches on the work performance of employees in the engineering business. This highlights the importance of recognizing how investments in human capital may result in enhanced organizational outcomes. Met

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Sahal, Abukar Mohamed, Mohamed Omar Abdullahi, Ibrahim Hassan Mohamud, Mohamud Ahmed Mohamed, and Ayub Mohamud Hussein. "Mapping the human capital development landscape: A bibliometric analysis." International Journal of ADVANCED AND APPLIED SCIENCES 11, no. 10 (2024): 176–85. http://dx.doi.org/10.21833/ijaas.2024.10.020.

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This study aims to address a gap in the bibliometric analysis of Human Capital Development (HCD). It seeks to identify patterns, investigate themes, and recognize key sources in this important field. Using data from the Scopus database covering the years 2003 to 2023, the study examines publication trends, thematic clusters, authorship patterns, and international collaboration. The results show a strong annual growth rate of 15.1% and a collaborative research environment, with an average of 2.91 co-authors per document and a significant foreign co-authorship rate of 17.68%. The dataset include

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Musibau, Hammed Oluwaseyi, Agboola Hammed Yusuf, and Kafilah Lola Gold. "Endogenous specification of foreign capital inflows, human capital development and economic growth." International Journal of Social Economics 46, no. 3 (2019): 454–72. http://dx.doi.org/10.1108/ijse-04-2018-0168.

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PurposeThe purpose of this paper is to empirically investigate the relationship between foreign capital inflows, human capital development (HCD) and economic growth in ECOWAS countries.Design/methodology/approachIn line with the augmented Solow model, the relationship between foreign capital inflows, human capital development and gross domestic product in the ECOWAS member countries is investigated using the pool mean group method.FindingsThe authors find overwhelming evidence that foreign capital inflows and human development have a significant effect on economic growth in ECOWAS member count

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Alam Taifur, Mahfuzul, and Asmak Ab Rahman. "THE POTENTIAL FOR HUMAN CAPITAL DEVELOPMENT (HCD) THROUGH WAQF FUND." Online Jurnal of Islamic Management and Finance 15, no. 1 (2025): 96–113. https://doi.org/10.22452/ojimf.vol5no1.7.

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Abstract This research aims to address the current contribution of waqf in human capital development (HCD) and to study the potential advantages of utilizing waqf for further enhancements of HCD in Malaysia. The study adopts a qualitative research approach collecting data from the existing literature and it analyzes the data through descriptive and exploratory analysis methods of the study. This study concludes that the use of Waqf for human capital development holds great potential. The study highlights that in Malaysia, Waqf funds have been complimentary financial supports in enhancing vario

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Shuaibu, Mohammed, and Popoola Timothy Oladayo. "Determinants of human capital development in Africa: a panel data analysis." Oeconomia Copernicana 7, no. 4 (2016): 523. http://dx.doi.org/10.12775/oec.2016.030.

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Africa is regarded as the least developed continent in terms of overall development and specifically in terms of human capital development (HCD) efforts. Research on the determinants of HCD in Africa is scanty, as the literature is dominated by country-specific studies as well as group of country studies that primarily focus on the effect of human capital on growth and other economic development parameters. Therefore, this paper investigates the determinants of human capital development in 33 African countries over a 14-year period from 2000 to 2013. The empirical analysis is predicated on Sen

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Amaechi, Mbanefo Patrick. "Analysing External Debt Impact on Human Capital Development in Nigeria." INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT 8, no. 1 (2023): 70–86. http://dx.doi.org/10.56201/ijefm.v8.no1.2023.pg70.86.

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Underdeveloped economies like Nigeria have always battled with human capital and economic development challenges orchestrated by poor and insufficient capital to embark on investment purposes. We know that economists have always supported that investment for production trigger economic activities leading to massive developments. This desire for economic developments have over the years triggered persistent scramble for foreign or international capital by underdeveloped economies and this has remained very contemporary. It therefore becomes imperative to analyse the impact that international ca

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Kong, Siew Mui, Rajendran Muthuveloo, Josephine Ie Lyn Chan, Hossein Nezakati, and Jignyasu Prafulla Joshi. "Retaining human capital: a danger zone for METAL STAR." Emerald Emerging Markets Case Studies 11, no. 1 (2021): 1–33. http://dx.doi.org/10.1108/eemcs-09-2020-0330.

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Learning outcomes This case is to familiarise students with the peculiarities of managing people by focussing on human capital development (HCD). Through the case, students are exposed to the critical recruitment and retention issues faced by METAL STAR Limited Company (METAL STAR), which have a detrimental impact on their business operations. Through the novel use of the transformer-transactor-performer (TTP) profiling tool, students are able to recognise the importance of matching the right candidate to the right job as a solution for recruitment and retention issues. At the end of the case

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Patrick, Mbanefo, and Vincent Ezeabasili. "International Capital Inflow and Human Capital Development in A Developing African Economy: A Study Of Nigerian Economy 1987- 2018." WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH 7, no. 1 (2023): 10–39. http://dx.doi.org/10.56201/wjfir.v7.no1.2023.pg10.39.

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Extant literatures show that savings gaps in developing countries constitute critical constraints to investments in human capital and this has propelled the scramble by developing countries for international capital to fill the gaps. The paper principally examines the effect of international capital inflows (ICI) on human capital development (HCD) in a developing African economy with Nigeria as case study. The specific objectives are to investigate, determine, assess, examine and ascertain the effects of foreign portfolio investment (FPI), foreign direct investment (FDI), official development

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Nwosu, Belinda, and Gabe Onah. "The role of government in driving human capital development in the tourism industry in Nigeria." Worldwide Hospitality and Tourism Themes 8, no. 2 (2016): 221–34. http://dx.doi.org/10.1108/whatt-11-2015-0047.

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Purpose The purpose of this paper is to offer an opportunity to reflect on government-led initiatives for addressing human capital development (HCD) in Cross River State (CRS), the widely acknowledged number one tourism destination in Nigeria. Design/methodology/approach A descriptive case study of the CRS government’s initiative to build and consolidate the human capital base for an emerging tourism destination is presented. Findings The findings show that HCD initiatives emerged as a result of a public–private collaboration between CRS and the Citizens Development Corps (CDC). Originality/va

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Olusegun Adedipe, Christopher, and Bola Olusola Adeleke. "Human capital development in the Nigerian hospitality industry." Worldwide Hospitality and Tourism Themes 8, no. 2 (2016): 195–206. http://dx.doi.org/10.1108/whatt-11-2015-0051.

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Purpose This study aims to investigate the structure of human capital development (HCD) in the Nigerian hospitality industry against a backdrop of a turbulent but growing economy. Design/methodology/approach Through an in-depth review of the literature and content analysis, the study reviews the major challenges facing the Nigerian hospitality industry. Findings The findings show that to develop and improve human capital in the hospitality industry in Nigeria, the input of the private sector, government and other stakeholders is required. Research limitations/implications The findings are main

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Demissew Beyene, Sisay, and Balázs Kotosz. "The Impact of External Debt on Human Capital Development and GDP Growth in HIPCs: a Comprehensive Approach." Statistika: Statistics and Economy Journal 103, no. 3 (2023): 295–309. http://dx.doi.org/10.54694/stat.2023.10.

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The growth theorists argue that human capital development/accumulation (HCD/A) is vital for economic growth. However, the level of external debt accumulation determines HCA and its effect on economic growth. Besides, the impact of external debt on growth is still debatable. Further, the external debt-growth relationship could be non-linear instead of linear, and external debt can affect growth through the HCD channel. Therefore, this study aims to look at the impact of foreign debt on HCD and growth in heavily indebted poor countries (HIPCs) employing seemingly unrelated regressions (SUR) and

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Wambugu, Margret Wanjiru, and Dr Abdulatif Essajee. "The Effect of Voluntary Financial Disclosures on the Stock Returns of Firms Quoted On the Nairobi Securities Exchange." International Journal of Finance and Accounting 1, no. 1 (2016): 45. http://dx.doi.org/10.47604/ijfa.25.

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Purpose: The main purpose of this study is to establish the effect of voluntary financial disclosures on the stock returns of companies listed at the Nairobi Securities Exchange.Methodology: The main purpose of this study is to establish the effect of voluntary financial disclosures on the stock returns of companies listed at the Nairobi Securities Exchange. This study used a descriptive study design. The population of the study was all the 61 firms listed at the NSE as at December 2013. The sampling technique was purposive or judgmental, as the study purposively chose the 20 companies consist

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Hatane, Saarce Elsye, Ang Kezia Christabel, and Daniella Britney. "Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia." Jurnal Ilmiah Akuntansi 6, no. 2 (2022): 338. http://dx.doi.org/10.23887/jia.v6i2.41272.

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This research aims to discover the factors that could influence Intellectual Capital Disclosure (ICD) on tourism companies in Indonesia. The research samples were 29 Indonesian tourism companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2019. This research used the panel data regression model with corporate risk, profitability, firm reputation, firm size, financial leverage, and ICD alongside its components as the tested variables. The main finding of this research was that firm risk and profitability positively influence ICD. In contrast, firm reputation negatively impacts

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Kelvin-Iloafu, Lovlyn Ekeowa, Francis Ezieshi Monyei, Wilfred Isioma Ukpere, Happiness Ozioma Obi-Anike, and Phina Njideka Onyekwelu. "The Impact of Human Capital Development on the Sustainability and Innovativeness of Deposit Money Banks’ Workforces." Sustainability 15, no. 14 (2023): 10826. http://dx.doi.org/10.3390/su151410826.

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In recent times, there have been calls by scholars and experts for the need to investigate the influence of human capital development (HCD) on the workforce’s innovativeness and the sustainability of businesses. To respond to this call for empiricism, this study examines the impact of human capital developments (HCD) on deposit money banks’ (DMBs’) ability to survive and sustain the innovativeness of their personnel. To achieve this, the research employed a descriptive survey design in its investigation. Five DMBs in Lagos State, Nigeria were chosen as study participants, based on their years

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Surti, Devanto Shasta Pratomo, Dwi Budi Santoso, and Farah Wulandari Pangestuty. "Human Capital is the Key to the Successful Competitiveness of Countries in the Asean." Journal of Law and Sustainable Development 12, no. 1 (2024): e2769. http://dx.doi.org/10.55908/sdgs.v12i1.2769.

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Objective: This research aims to look at competitiveness in the Asean region. Knowing the factors driving competitiveness then mapping the strength of competitiveness based on the driving factors for each country in ASEAN. So you will know which countries with high competitiveness are influenced by what factors. The results will be an illustration for other countries in ASEAN to improve these factors with the aim of increasing competitiveness. Method: The method used to determine the factors driving competitiveness is to use panel data regression with the Stata application. Then group them usi

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Tsaurai, Kunofiwa, and David Aboagye Danquah. "The role of human capital and financial development in boosting FDI in emerging economies." Investment Management and Financial Innovations 22, no. 2 (2025): 254–67. https://doi.org/10.21511/imfi.22(2).2025.20.

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This study investigates the direct and moderating effects of financial development (FD) and human capital development (HCD) on foreign direct investment (FDI) and identifies the human capital development threshold that triggers a significant impact on FDI in sixteen emerging economies from 2010 to 2023. Panel threshold and panel-corrected standard error regression methods are employed to explore these factors’ direct and conditional effects on FDI. The findings indicate that, initially, FD and HCD negatively affect FDI. This can be attributed to short-term costs associated with structural adju

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Dosunmu, Akinola George, and Kolawole Samuel Adeyemo. "Lifelong learning, human capital development and the career advancement of women in the telecommunications industry in South Africa." Industry and Higher Education 32, no. 3 (2018): 192–99. http://dx.doi.org/10.1177/0950422218765501.

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This article offers insights into the concepts of lifelong learning and human capital development (HCD). It highlights HCD as the core of career advancement and lifelong learning for women as an important mechanism for progressing to senior management positions. The two concepts are considered in relation to women’s career choices and their professional advancement in South Africa. This approach is premised on the understanding that access to learning is critical to HCD. Methodologically, quantitative research methods was used. Questionnaires were administered to 133 junior workers at a mobile

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Ahmed, Ibrahim Elsiddig. "Disclosure of Human Capital Practices." International Journal of Human Capital and Information Technology Professionals 12, no. 1 (2021): 33–50. http://dx.doi.org/10.4018/ijhcitp.2021010103.

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The objective is to assess the disclosure practices of human capital in the banking sector of the Gulf Council Countries. This study aims to assess the level and quality of human capital disclosure and to investigate the consistency among countries. The study investigates the human disclosure practice of eight banks from each the six gulf countries with a total of 48 banks out of the 56 national banks over five years. The paper develops the variables of the disclosure index based on long discussion with professional and researchers. The disclosure index is computed for each variable for all ba

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Cecchi, Marco, and Belinda Nwosu. "Human capital development: perspectives of an expatriate hotel manager in Africa." Worldwide Hospitality and Tourism Themes 8, no. 2 (2016): 207–10. http://dx.doi.org/10.1108/whatt-11-2015-0048.

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Purpose The purpose of this paper is to explore, from the vantage point of an expatriate manager, some of the issues that surround human capital development (HCD) in the tourism and hospitality industry in Africa. Design/methodology/approach An informal interview was carried out via email. Marco Cecchi has 33 years experience working in the tourism and hospitality industry in Europe and now in Africa. He was recently appointed General Manager at Hotel Bon Voyage in Lagos under the African Management Service Company (AMSCO), an initiative of the United Nations Development Programme and the Inte

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., Rajwanti. "Themes of human capital disclosure." International Journal of Research in Human Resource Management 5, no. 1 (2023): 171–75. https://doi.org/10.33545/26633213.2023.v5.i1b.308.

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Saarce, Elsye Hatane, William Andy, Stefanie Kuanda Elenne, and Cornelius Elizabeth. "Quality of Intellectual Capital Disclosures: The Role of Market Share and Financial Distress in Thai's Agricultural and Resource Sectors." Journal of Economics and Business 2, no. 3 (2019): 676–86. https://doi.org/10.31014/aior.1992.02.03.118.

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This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in addition to the level of firm size. This study also tests the ICD in each of its components. Firm size is indicated by the amount of assets owned by the company; while market share is measured by the proportion of company sales in the total sales of one industry. Financial distress is indicated by the Altman-Z score, where the greater the Z-score, t

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LINDSAY, COLIN, RONALD W. McQUAID, and MATTHEW DUTTON. "New Approaches to Employability in the UK: Combining ‘Human Capital Development’ and ‘Work First’ Strategies?" Journal of Social Policy 36, no. 4 (2007): 539–60. http://dx.doi.org/10.1017/s0047279407001171.

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AbstractThis article analyses recent developments in policies to promote the employability of unemployed and economically inactive people in the UK. It discusses the extent to which these policies reflect the dominant approaches of ‘Work First’, where programmes focus mainly on compulsory job search and short-term interventions to facilitate a quick return to work, or human capital development (HCD), where programmes tailor services to promote longer-term skills and personal development. Specifically, the article reports on case-study research into two recent pilot initiatives: Working Neighbo

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Olupona, Adeola Moromoke, and Olubunmi Eunice Adesina. "Poverty Eradication for Sustainable Human Capital Development." International Journal of Multidisciplinary Research and Analysis 04, no. 06 (2021): 699–704. https://doi.org/10.47191/ijmra/v4-i6-03.

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Six decades after the political independence of the Nigerian state, its government like many other governments across the third world has not been able to eradicate poverty within its borders. The prevailing situation has defied the introduction of different political structures, economic policies and even the deployment of foreign expertise and aids. This study therefore examines the causes, consequences and extant solutions proffered before now and concludes that for a nation to grow economically and rise above poverty level, there is need for human capital development since the poverty leve

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Amaechi, Mbanefo Patrick. "Situating the Impact of Official Development Assistance (ODA) on Human Capital Development in Nigeria." Journal of Business and African Economy 9, no. 1 (2023): 60–75. http://dx.doi.org/10.56201/jbae.v9.no1.2023.pg60.75.

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Human capital remains one the greatest assets of any nation and as such, successful economies have always focused on enhancing the quality of their human capital stock. Nigeria and developing economies are confronted with human capital development challenges caused by poor and insufficient capital needed to build human capacity. Developing nations till date scramble for International capital to augment their capital needs for various investments including in human capacity. Foreign capital comes in forms of loans, investments, remittances or official development assistance (ODA), which is also

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Larasati, Putri, and Nova Novita. "PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP COST OF EQUITY PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014." Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) 1, no. 3 (2017): 74. http://dx.doi.org/10.35384/jemp.v1i3.38.

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This study investigated the influence of intellectual capital disclosure on cost of equity. The empirical research is based on consumer goods companies listed in Indonesia Stock Exchange since 2012-2014. The data used in this study were obtained from the disclosure about information of intellectual capital components I the annual report. The intellectual capital disclosure measured by intellectual capital disclosure index and the cost of equity measured by price earnings growth. The result showed that human capital disclosure has positively significant towards cost of equity, while there is no

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Uddin, Humayun Fareed, Syed Muhammad Salman, Muhammad Hassan, Muhammad Rizwan Latif, and Atif Aziz. "Human Capital Disclosure: A Review Article." iRASD Journal of Economics 5, no. 3 (2023): 786–93. http://dx.doi.org/10.52131/joe.2023.0503.0161.

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This article aims to provide deep insight towards the basic understanding of intellectual capital disclosure specifically from the perspective of human capital disclosure. This study reviews the article and primarily focuses on a systematic review of past studies on human capital disclosure. There is a perception among potential investors that intellectual capital information shared by corporate companies is diverse in characteristics. In many developing economies, the government heavily influences corporate culture companies to abide by accounting and corporate practices in the modern world.

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Sugianto, Andreas, and Felizia Arni Rudiawarni. "PENGUNGKAPAN INFORMASI HUMAN CAPITAL DAN HARGA SAHAM: STUDI PADA HIGH INTELLECTUAL CAPITAL (IC) INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA." Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 14, no. 2 (2018): 113. http://dx.doi.org/10.30742/equilibrium.v14i2.465.

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In the accounting’s world, human capital is a part of an intellectual capital (IC) in a group of intangible assets. Human capital began to be recognized as a key factor of a competitive advantage. Disclosure of information related to human capital also contribute to the reduction of asymmetric information between firms and their investors. This study aims to describe the relationship between human capital information disclosure and stock price. The object of this study are firms in the high Intellectual Capital (IC) intensive industry that disclose information about their human capital. This s

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Dammak, Saida. "Human capital disclosure and market capitalization." Corporate Ownership and Control 13, no. 1 (2015): 502–13. http://dx.doi.org/10.22495/cocv13i1c4p8.

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The voluntary disclosure of the intellectual capital occupies an increasingly important place. Thus, it is important to analyze the structure of the information offered on the intellectual capital to understand its management. The author wants to reveal the growing importance of the human capital in increasing the company’s wealth and the impact of the voluntary disclosure on market value. These objectives are completed by the use of quantitative and qualitative methodologies. The results show that the investors have exploited the information that reflects the capacity of knowledge and the exp

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Beattie, Vivien, and Sarah Jane Smith. "Human capital, value creation and disclosure." Journal of Human Resource Costing & Accounting 14, no. 4 (2010): 262–85. http://dx.doi.org/10.1108/14013381011105957.

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