AN EMPIRICAL EVALUATION OF VALUE RELEVANCE AND INFORMATION CONTENT OF CAPITAL-BASED HUMAN CAPITAL FINANCIAL REPORTING (HCFR) MODEL

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SAGHAFI ALI; BLUE GHASEM; REZAPOUR NARGES

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:53 Page(s): 1-35

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Title

AN EMPIRICAL EVALUATION OF VALUE RELEVANCE AND INFORMATION CONTENT OF CAPITAL-BASED HUMAN CAPITAL FINANCIAL REPORTING (HCFR) MODEL

Author(s)

SAGHAFI ALI | BLUE GHASEM | REZAPOUR NARGES | Issue Writer Certificate

Keywords

HUMAN CAPITAL FINANCIAL REPORTINGQ1

CAPITAL-BASED MODELQ1

RELEVANCEQ2

INFORMATION CONTENTQ2

Abstract

The importance of human capital (HC) is a broadly accepted concept and HUMAN CAPITAL FINANCIAL REPORTING as the traditional concept of "human resource accounting", has a long history. However, HUMAN CAPITAL FINANCIAL REPORTING is still an unresolved problem in reporting which makes the investigation of human capital reporting quality an important issue. The research provides evidence on the value RELEVANCE and INFORMATION CONTENT of "Capital-Based HUMAN CAPITAL FINANCIAL REPORTING Model". For this purpose, we utilized the value RELEVANCE models as an experimental framework. Using cluster sampling, we chose and examined 22 corporations, from 2011 to 2015. We utilized OLS to test our research hypothesis. The results indicated that CAPITAL-BASED MODEL is relevant for measuring and reporting Iranian corporations' HC. After verifying the RELEVANCE characteristic using a quasi-experimental method, the INFORMATION CONTENT of the model was examined by applying four-group experimental design with pretest and posttest at a higher level. The results of this experiment performed in controlled conditions and with the help of graduate accounting students of Allameh Tabataba' i University revealed that there are no significant difference between experimental and control groups' responses, and therefore there is no additional INFORMATION CONTENT.

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APA: Copy

SAGHAFI, ALI, BLUE, GHASEM, & REZAPOUR, NARGES. (2017). AN EMPIRICAL EVALUATION OF VALUE RELEVANCE AND INFORMATION CONTENT OF CAPITAL-BASED HUMAN CAPITAL FINANCIAL REPORTING (HCFR) MODEL. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(53), 1-35. SID. https://sid.ir/paper/242270/en

Vancouver: Copy

SAGHAFI ALI, BLUE GHASEM, REZAPOUR NARGES. AN EMPIRICAL EVALUATION OF VALUE RELEVANCE AND INFORMATION CONTENT OF CAPITAL-BASED HUMAN CAPITAL FINANCIAL REPORTING (HCFR) MODEL. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(53):1-35. Available from: https://sid.ir/paper/242270/en

IEEE: Copy

ALI SAGHAFI, GHASEM BLUE, and NARGES REZAPOUR, “AN EMPIRICAL EVALUATION OF VALUE RELEVANCE AND INFORMATION CONTENT OF CAPITAL-BASED HUMAN CAPITAL FINANCIAL REPORTING (HCFR) MODEL,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 53, pp. 1–35, 2017, [Online]. Available: https://sid.ir/paper/242270/en

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