Annual Reporting Practices: Information about Human Resources in Corporate Annual Reports in Major Swedish Companies

Olsson, Birgitta

doi:10.1108/eb029071

Cited by 115 publications

(112 citation statements)

References 5 publications

Supporting

Mentioning

105

Contrasting

Order By: Relevance

“…On the other hand, banks use training as a way to retain employees, reduce turnover and to maintain their levels of higher service offering. These results support the conclusions of other research relating to the place of human resources in the speeches of companies (Murthy, 2008;Olsson, 2001). …”

Section: -The Human Resourcessupporting

confidence: 82%

Corporate Ethical and Social Responsibility and Relationship Marketing: A Content Analysis of the Websites of Moroccan Commercial Banks

Amine¹,

Chakor²,

Alaoui³

2013

IJBM

View full text Add to dashboard Cite

The purpose of this work is to determine the role of relationship marketing in the success of the corporate ethical and social responsibility (CESR) by taking the case of Moroccan commercial banks. For this, we were used, as working methodology, the content analysis of the information published on the websites of Moroccan banks and the multiple regression model. The main results of this work is that ethics is used by banks to manage its relationships with internal stakeholders, while CSR support the actions of ethics internally and acts externally through the management of the bank relations with the environment, society and customers. This approach is reinforced by relationship marketing, which through its tools and dimensions (communication, commitment, trust and satisfaction) participates in the effective management of the relationships between banks and their internal and external stakeholders

show abstract

Section: -The Human Resourcessupporting

confidence: 82%

Corporate Ethical and Social Responsibility and Relationship Marketing: A Content Analysis of the Websites of Moroccan Commercial Banks

Amine¹,

Chakor²,

Alaoui³

2013

IJBM

View full text Add to dashboard Cite

show abstract

“…A plethora of ICD studies have been conducted in many parts of the world examining disclosure of HC in company annual reports (Abeysekera & Guthrie, 2005;April, Bosma & Deglon, 2003;Arvidsson, 2003;Bergamini & Zambon, 2002;Bozzolan, Favotto & Ricceri, 2003;Brennan, 2001;Carnaghan, 1999;Firer & Williams, 2005;Flöstrand & Ström, 2006;Goh & Lim, 2004;Guthrie, Petty, Ferrier & Wells, 1999;Olsson, 2001;Petty & Cuganesan, 2005;Vandemaele, Vergauwen & Smits, 2005;Williams, 2001), IPO prospectuses (Bukh, Nielsen, Gormsen & Mouritsen, 2005;Nielsen et al, 2005), presentations to analysts García-Meca, Parra, Larrán & Martínez, 2005) and sell-side analysts reports (Arvidsson, 2003;Flöstrand, 2006;Flöstrand & Ström, 2006;García-Meca, 2005;Nielsen, 2004). In addition to HCD studies (Hedlin & Adolphson, 2000;Olsson, 2004;Subbarao & Zeghal, 1997), research on ICD in company annual reports and IPO prospectuses have evaluated the level of emphasis placed on HC disclosures by preparers of financial statements.…”

Section: Introductionmentioning

confidence: 99%

An Explanation of Human Capital Disclosure from the Resource Based Perspective

Abhayawansa

Abeysekera

2008

SSRN Journal

View full text Add to dashboard Cite

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. Keywords AbstractPurpose -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.Design/Methodology/approach -The paper begins by reviewing the literature on intellectual capital disclosure (ICD) to examine the level of HC disclosure in various company media and use of such information by the capital market. It then critically analyse the conceptualisation of HC in those studies with a view to form an opinion about the adequacy of that conceptualisation. Then resource based view is justified as providing a more appropriate conceptualisation of HC to meet demands of the capital market.Findings -Substantial ICD literature conceptualise HC using human capital theory as a collection of knowledge and competences possessed by employees individually and collectively in firms. This has resulted in HC disclosure scores being considerably low compared to external and internal capital disclosure and does not portray HC in a way that is useful to the capital market. Resource based perspective enable HC to be depicted in a way that closely resembles the value creation potential of firms' employees.Practical implications -Guidance is provided for future HCD and ICD studies to operationalise HC to reflect its value creation potential by encompassing not only the firm specific stock of knowledge and capabilities of employees but also the strategic human resource management practices, enabling corporate culture and the idiosyncratic systems and practices of the firm in place to reap the benefits of these.

show abstract

“…They are a good proxy to measure the comparative position and trends of intellectual capital between firms, industries and countries. Much published research has used annual reports as audit objects to ascertain the status of the intellectual capital of firms within countries (Brennan, 2001;Guthrie, 1999;Guthrie et al, 1999;Olsson, 2001) and between countries (Subbarao and Zeghal, 1997). Also, annual reports represent the concern of individual corporations in a comprehensive and compact manner.…”

Section: Literature Reviewmentioning

confidence: 99%

An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka

Abeysekera¹,

Guthrie

2005

Critical Perspectives on Accounting

347

397

View full text Add to dashboard Cite

This study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the 'content analysis' method. The findings indicate that the most reported accounting category during this period was external capital and the second most reported was human capital. There was an increase in the frequency of intellectual capital reporting over the 2 years, which this paper explains using political economy of accounting theory. Interestingly, the individual intellectual capital items of each capital category reported by firms in Sri Lanka differed from those found in other countries. It is hoped that the findings of this pioneering study can be used as a benchmark for future studies in Sri Lanka and in other developing countries. AbstractThis study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the 'content analysis' method. The findings indicate that the most reported accounting category during this period was external capital and the second most reported was human capital. There was an increase in the frequency of intellectual capital reporting over the 2 years, which this paper explains using political economy of accounting theory. Interestingly, the individual intellectual capital items of each capital category reported by firms in Sri Lanka differed from those found in other countries. It is hoped that the findings of this pioneering study can be used as a benchmark for future studies in Sri Lanka and in other developing countries.

show abstract

Annual Reporting Practices: Information about Human Resources in Corporate Annual Reports in Major Swedish Companies

Cited by 115 publications

References 5 publications

Corporate Ethical and Social Responsibility and Relationship Marketing: A Content Analysis of the Websites of Moroccan Commercial Banks

Corporate Ethical and Social Responsibility and Relationship Marketing: A Content Analysis of the Websites of Moroccan Commercial Banks

An Explanation of Human Capital Disclosure from the Resource Based Perspective

An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka

Contact Info

Product

Resources

About