Accounting for Investments in Human Capital: A Review

Wyatt, Anne; Frick, Hermann

doi:10.1111/j.1835-2561.2010.00104.x

Cited by 41 publications

(20 citation statements)

References 114 publications

(122 reference statements)

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“…Missing data were hand-collected from annual reports and other publicly available resources of the selected banks. This is consistent with the suggestion of Wyatt and Frick (2010) who argued that, in the absence of market prices for organisational resources such as human capital, the best approximation for its value is a measurement procedure based on a firm's income statement data. After eliminating banks with insufficient data, a sample comprising 62 individual banks (31 IBs and 31 CBs) and 310 firm-year observations for the fiscal years 2011-2015 was selected.…”

Section: Sample and Datasupporting

confidence: 89%

Conventional vs. Islamic banks in dual-banking systems: business model, outlay stratagems and economic performance

Nawaz

2017

IJBGE

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Islamic banking and finance is a multitrillion-dollar industry, which offers interest-free banking arrangements that entail risk sharing and cater to all sections of society, thereby bringing about stability, equality and prosperity. Although the ethical underpinnings of the Islamic banking business model, guided by Shariah law, have enabled Islamic banks to compete successfully with conventional banks, there remains a paucity of work that examines the contributing factors to the corporate performance of Islamic and conventional banks operating in dual banking systems. This paper investigates the relative importance of the Islamic banking business model, alongside its conventional counterparts, in relation to financial and market-based performance. Based on empirical data gathered from Islamic and conventional banks operating in five Gulf Cooperation Council (GCC) member states with dual banking systems, the study reveals that human capital exerts a significant positive impact upon the financial performance (measured by ROAA) of both Islamic and conventional banks.

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Section: Sample and Datasupporting

confidence: 89%

Conventional vs. Islamic banks in dual-banking systems: business model, outlay stratagems and economic performance

Nawaz

2017

IJBGE

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“…Prior studies have attributed the limited use of HC information to the lack of information on such measures (Sakakibara et al. ; Wyatt and Frick ). This is supported by the evidence that Australian companies make fewer HC disclosures compared to other types of IC information (Guthrie et al.…”

Section: Resultsmentioning

confidence: 99%

Importance of Intellectual Capital Information: A Study of Australian Analyst Reports

Abhayawansa

Guthrie

2014

Australian Accounting Review

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This study explores the types of intellectual capital (IC) information considered important by analysts. It uses content analysis to examine IC information in 64 initiating coverage reports written on Australian listed companies. Results reveal that analysts consider several types of IC information to be important from a firm valuation perspective, many of which had not previously been examined in capital markets research. It was also found that the relative importance placed on types of IC varies by sector. Information on relational capital and company management was most commonly used within analyst reports, whilst information on employees, working environment and structural capital was used least frequently.

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“…However, expenditure on human capital gives higher profits in a long period under given circumstances. The studies show that the set of information used by investors to evaluate the capital of an enterprise is related to the information on human capital (Wyatt, Frick 2010). Moreover, researchers draw attention to the fact that using technology also depends on qualifications of human resources, especially in certain sectors (Gomez, Vargas 2012).…”

Section: Financial-accounting Services As the Object Of Outsourcingmentioning

confidence: 99%

The Demand for Professional Knowledge as a Key Factor of the Development of Outsourcing of Financial and Accounting Services in Poland

Bagieńska

2016

Business, Management and Education

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abstract. The access to professional knowledge and specialists' skills is possible for small enterprises thanks to the outsourcing of services. Purpose -The aim is to analyse the reasons for the outsourcing of accounting services and the factors influencing the choice of the accounting office. The specific aim is to evaluate the entrepreneur's benefits resulting from using the knowledge of the specialists providing outsourcing services. Design/metodology/approach -A questionnaire survey was conducted among 120 entrepreneurs who outsource accounting services in the Podlaskie Region in Poland. Findings -The most important factors influencing the entrepreneur's cooperation with the accounting office are: high quality of services resulting from the competence of the employees of the office, the range of services offered by the company, advising on finance management, correctness of tax accounting, the possibility of using additional services. Due to high competitiveness, the demand for professional knowledge influences the development of the outsourcing of financial and accounting services to a greater degree than the price of the services offered by the accounting offices Keywords: outsourcing of financial and accounting services, human capital, demand for professional knowledge, entrepreneur.JEL Classification: L21, M21, M12.

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Accounting for Investments in Human Capital: A Review

Cited by 41 publications

References 114 publications

Conventional vs. Islamic banks in dual-banking systems: business model, outlay stratagems and economic performance

Conventional vs. Islamic banks in dual-banking systems: business model, outlay stratagems and economic performance

Importance of Intellectual Capital Information: A Study of Australian Analyst Reports

The Demand for Professional Knowledge as a Key Factor of the Development of Outsourcing of Financial and Accounting Services in Poland

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