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

Personnel Investments and Abnormal Return: Knowledge‐based Firms and Human Resource Accounting

BO HANSSON

This study examines the pricing of knowledge‐based firms compared with firms that are less dependent on human resources. The results show that an increasing dependence on human…

Learning Investment Equal to Capital Investment? Increasing the Investment in Human Resources by Treating Investment in Learning and Capital Investment on an Equal Basis: (Im)possibilities and Challenges

JITTIE BRANDSMA

Given the rapid changes in economies, labour organisations and production processes and technologies, investment in training and in developing human resources becomes more…

Human Resources Information Disclosure in Annual Reports: An International Comparison

A.V. SUBBARAO, DANIEL ZEGHAL

Human resources are considered the most important component of a corporation's competitive advantage in global markets. Society, workers and shareholders expect corporations to…

Return on Communications

In many countries today there is a debate on how to improve accounting to recognise also the non‐material value of companies. As a contribution to this debate, the Swedish Public…