An explanation of human capital disclosure from the resource based perspective

Authors

S. Abhayawansa, Swinburne University of Technology
Indra Abeysekera, University of SydneyFollow

RIS ID

24047

Publication Details

This article was originally published as Abhayawansa, S and Abeysekera, I, An explanation of human capital disclosure from the resource based perspective, Journal of Human Resource Costing and Accounting, 12(1), 2008, 51-64.

Abstract

Though the importance of human capital (HC) in firm value creation is firmly established in the literature the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell-side analysts is minimal. The purpose of this paper is to address this dilemma by critically analysing the conceptualisation of human capital in disclosure literature and introduce a more germane explanation.