Journal of Human Resource Costing & Accounting: Volume 14 Issue 4

Table of contents

Human capital, value creation and disclosure

Vivien Beattie, Sarah Jane Smith

The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to…

4319

The makings of a statement: accounting for employee health

Mikael Holmgren Caicedo, Maria Mårtensson

The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests.

1370

CEO letters as legitimacy builders: coupling text to numbers

Kristina Jonäll, Gunnar Rimmel

The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs'…

1236

Human capital disclosure practices of top Bangladeshi companies

Habib‐Uz‐Zaman Khan, Rashidozzaman Khan

The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a…

1412

ISSN:

1401-338X

Online date, start – end:

1996 – 2012

Copyright Holder:

Emerald Publishing Limited