Human Capital Reporting by Malaysian Services Companies
Non-financial information such as human capital has becnme an important source of information in determining corporate value and firm wealth in the era of globalization, technological change, and knowledge-intensive economy. Human capital i.s a key element in improving a companys assets that can be used to increase productivity as well as to sustain competitive advantage. Currently human capital disclosure represents part of the voluntary information disclosed by companies. This study examines the human capital disclosure practices of the top 100 listed services companies in Malaysia. The study uses a qualitative approach of content analysis to analyze disclosure in companies 2009 annual reports. The findings reveal than human capital disclosure varies across industries. Companies in the finance industry revealing the most human capital information while companies in hotel industry revealing the least information.
human capital disclosure non-financial information intellectual capital reporting component
Noradiva Hamzah Zakiah Muhammaddun Mohamed Mohamat Sabri Hassan Azlina Ahmad Shukriah Saad
School of Accounting,Faculty Economics and Management,Universiti Kebangsaan MalaysiaBangi, Selangor, School of Accounting,Faculty Economics and Management,Universiti Kebangsaan MalaysiaBangi, Selangor, Faculty of Accountancy,Universiti Teknologi MARA Shah Alam, Selangor, Malaysia
国际会议
大连
英文
24-28
2011-07-10（万方平台首次上网日期，不代表论文的发表时间）