Journal of Human Resource Costing & Accounting: Volume 15 Issue 2

Effects of intellectual capital information disclosed in annual reports on market capitalization: Evidence from Bursa Malaysia

Ousama Abdulrahman Anam, Abdul Hamid Fatima, Abdul Rashid Hafiz Majdi

This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization…

Firm characteristics and intellectual capital disclosure by Australian companies

Rosalind H. Whiting, James Woodcock

This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry…

Labour cost disclosures: have IFRSs made a difference?

Sang Ho Kim, Dennis Taylor

This paper aims to investigate changes in corporate disclosures of labour‐related costs in financial statements arising from a change in the accounting regime from generally…

The role of the human resources department in budgeting: evidence from Greece

Sandra Cohen, Sotiris Karatzimas

The purpose of this study is to examine the involvement of the human resources (HR) department throughout the budgeting process and furthermore to investigate the use of budgets…

Editorial

Robin Roslender