Journal of Human Resource Costing & Accounting: Volume 10 Issue 1

Property brands, human capital and Tobin's q

Claes Hägg, Curt Scheutz

The aim of the paper is to discuss the impact of property brands on the value for shareholders in the real estate and high tech industries.

Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market

Lídia Oliveira, Lúcia Lima Rodrigues, Russell Craig

This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies.

Narrative accounting for competence creation

Margareta Bjurklo

The present paper aims to explore what type of information is useful for managers and employees in understanding the company and the requirements for particular jobs within the…

Employee wellness as intellectual capital: an accounting perspective

Robin Roslender, Joanna Stevenson, Howard Kahn

The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that…

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