INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR)

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HASSAS YEGANEH Y.; RAHIMIAN N.; TAVAKOLNIA E.

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:20 Page(s): 11-34

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Title

INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR)

Author(s)

HASSAS YEGANEH Y. | RAHIMIAN N. | TAVAKOLNIA E. | Issue Writer Certificate

Keywords

HUMAN CAPITAL REPORTING (HCR)Q2

FINANCIAL PERFORMANCEQ2

FIRM VALUEQ2

TEHRAN STOCK EXCHANGEQ2

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.

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APA: Copy

HASSAS YEGANEH, Y., RAHIMIAN, N., & TAVAKOLNIA, E.. (2014). INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR). MANAGEMENT ACCOUNTING, 7(20), 11-34. SID. https://sid.ir/paper/198700/en

Vancouver: Copy

HASSAS YEGANEH Y., RAHIMIAN N., TAVAKOLNIA E.. INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR). MANAGEMENT ACCOUNTING[Internet]. 2014;7(20):11-34. Available from: https://sid.ir/paper/198700/en

IEEE: Copy

Y. HASSAS YEGANEH, N. RAHIMIAN, and E. TAVAKOLNIA, “INVESTIGATING VALUE CREATING OF HUMAN CAPITAL REPORTING (HCR),” MANAGEMENT ACCOUNTING, vol. 7, no. 20, pp. 11–34, 2014, [Online]. Available: https://sid.ir/paper/198700/en

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