Improving management’s valuations of human capital in small firms
Abstract
Demonstrates how the human resource element of a small business can be accounted for by Economic Value Added (EVA), as used in the incorporation of equity costs in the valuation of divisions of large companies. Commends the EVA approach as providing a more consistent valuation estimate in the light of an increase in the proportion of human capital.
Keywords
Citation
Barber, E. and Manger, G. (1997), "Improving management’s valuations of human capital in small firms", Journal of Management Development, Vol. 16 No. 7, pp. 457-465. https://doi.org/10.1108/02621719710169530
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited