Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals für den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermögensgegenstand in...

Here this paper means for, to understand the connection between audit committee mechanisms on non -financial information reporting with particular to intellectual capital. In order to study the relationship, data are collected from BSE Sensex listed companies top with their market capitalization...

The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists...

Capital components in the Intellectual Capital (IC) namely Human Capital (HC), Organizational Capital (OC) and Social Capital (SC) have impact on enhancing the organizational wealth. The different practices of disclosing the IC in annual reports do not result the real outcome of financial...