Iwamoto, Hiroki; Suzuki, Hideo - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-21
Personnel-adjusted added value (PAV) is an index to measure human resource management for internal purposes. In this study, the possibilities and limitations of PAV using external estimates are investigated. To measure the effectiveness of PAV, it is compared with the general added value. This...
