Purpose – The purpose of this paper is to disentangle the relationship between the request of idiosyncratic deals (i-deals) and the receipt of such deals, and investigate the moderating roles of human capital (gender and industry experience) and social capital (leader-member exchange (LMX)) in...

Purpose – The global migration and movement of talent plays an important role in the economic growth and competitiveness of many nations. In coming decades, it is anticipated that there will be increased competition between countries to attract the best and brightest. The World Economic Forum...

Purpose – The purpose of this paper is to deal with the conceptualization and measurement of the economic value of what we have termed “human capital of the third kind”, i.e. corporate culture. It also seeks to draw upon empirical research from the field of culture management to show how...

Purpose – The aim of the paper is to discuss the impact of property brands on the value for shareholders in the real estate and high tech industries. Design/methodology/approach – The theory of Tobin's q is used as a tool in the analysis, which is also based on anecdotal empirical evidence....

Purpose – The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations. Design/methodology/approach – The...

Purpose – The purpose of this paper is to present an approach to quantify the monetary value of job security. Design/methodology/approach – The paper is theoretical and based on a financial economics human capital model. Empirical estimates of the annualized value of job security at three...

Purpose – The purpose of this study is to explore the human capital (HC) value creation practices of knowledge‐based software and service exporter industry in India. Design/methodology/approach – The study used HC disclosure attributes as a tool to the contents of the annual reports for...

Purpose – This paper aims to analyse two competing approaches to accounting for a firm's investment in staff‐training activities: the accounting and labour economics approach (which argues that no asset should be recognized from training activity); and the human resources management approach...

Purpose – Although 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...

Purpose – The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms. Design/methodology/approach – The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates of...