Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies

Bryl, Łukasz; Truskolaski, Szymon

doi:10.15678/eber.2017.050211

Cited by 9 publications

(11 citation statements)

References 30 publications

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“…In particular, the effect of firm size [23,24,60,64,70,71,87], industry membership [9,17,23,24,52,74,84], government ownership [41,59,70], and board independence [6,41,94] on employee-related disclosures has been analyzed by a high number of studies, which found that such factors are associated with the level or quality of employeerelated disclosures. Moreover, many other factors that influence environmental reporting also have an effect on the extent of employee-related disclosures.…”

Section: Discussionmentioning

confidence: 99%

Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.

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Section: Discussionmentioning

confidence: 99%

Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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“…Human Capital. The human capital theory examines the capabilities of people involved in a firm (Bryl & Truskolaski, 2017). Our study extended the human capital theory to accelerators to view it as a resource by integrating its interplay with the RBV theory by specifically measuring the human capital of accelerators' founders and validating how the resources translate into better management and competence of accelerators.…”

Section: The Resource Based View Theory and Its Application To Accelementioning

confidence: 99%

Assessing and Comparing Top Accelerators in Brazil, India, and the USA: Through the Lens of New Ventures’ Performance

Shetty¹,

Sundaram²,

Achuthan³

2020

EBER

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The objective of this article is to assess and compare the factors influencing the performance of new ventures within top business accelerators across three countries using the Resource Based View (RBV) theory. Research Design & Methods: The key analysed parameters are funding dimensions, survivability, acquisition, and growth of 1286 new ventures that graduated from the top two accelerators in Brazil, India, and the USA, i.e. countries from developed and emerging economies. Methods we used were machine learning and two independent sample t-tests. Findings: Input seed funding by accelerators played a dominant role and improved funding trajectories. The external ecosystem was an important differentiator and impacted new ventures' survivability, growth, and funding outcomes. Capabilities and competencies of accelerators differentiated outcomes within the same ecosystem while external environment dampened accelerator outcomes in emerging economies. Implications & Recommendations: Accelerators from emerging ecosystems should strive to augment their human capital and network capabilities, including seed funding, while policy-makers should improve ecosystem index values mentioned in this study. Contribution & Value Added: This is the first of its kind study that extended the RBV theory to accelerators and disentangled the effect of the external environment and RBV on accelerators across three ecosystems with a comprehensive framework of measures. It provides value to practitioners in India and Brazil by highlighting lacunae in their accelerator programs and possible approaches to address them successfully. Article type: research article

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“…Intellectual capital is classified in various ways and it is sometimes referred to as human capital supplemented by structural capital, however, more often it is described as the sum of three types of capital: human, social and organizational (Subramaniam & Youndt, 2005). Research on intellectual and human capital available in the literature is mainly carried out in the following three areas: determinants of disclosure, identification and valuation as well as international reporting comparisons (Bryl & Truskolaski, 2017). Development of these capitals in institutions from financial sector, among others, can be achieved by incurring expenses related to raising professional qualifications, training, education, encouraging greater activity and innovation of employees.…”

Section: Literature Reviewmentioning

confidence: 99%

Development of human capital in institutions from the Polish financial sector: Towards new technologies and agile business models

Grzeszczyk

2020

IER

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Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies

Cited by 9 publications

References 30 publications

Employee-Related Disclosure: A Bibliometric Review

Employee-Related Disclosure: A Bibliometric Review

Assessing and Comparing Top Accelerators in Brazil, India, and the USA: Through the Lens of New Ventures’ Performance

Development of human capital in institutions from the Polish financial sector: Towards new technologies and agile business models

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