Is human capital an asset? We empirically address this question using the accounting concept of assets - costs should be capitalized as assets if they are expected to generate future measurable benefits with reasonable certainty. Also, holding the investment opportunity set constant, disposal of...

Human resource accounting (HRA) is an attempt to identify, quantify and report investment made in Human resources of an organization that are not presently accounted for under conventional accounting practice. Businesses which require a considerable creativity or are science-based show a...

The idea of corporate social responsibility (CSR) is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing...

The mere marketing of firms as environmentally friendly does not mean that the firms are genuinely green. In this paper, we propose a new measure, Green Score, to capture firms’ investment in green human capital based on the concentration of green skills required in firms’ job postings....

I study disclosure choices in job postings and the trade-off between two channels: detailed postings inform and attract optimal job applicants (i.e., a labor market channel) but could also inform competitors in labor and product markets (i.e., a proprietary costs channel). First, I provide...

This paper examines the impact of teamwork on sell-side analysts' performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts...

Accounting education at the university level in developing SEE countries has often been criticised for the inability to develop essential skills of graduates necessary for a career in professional accountancy in the 21st century. Our research study presents the results of a survey among students...

Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in...

Success in human resource management (HRM) depends on the question of whether applied practices of HRM meet specific contingency factors and are appropriately configured. Using this argument, the present article examines HRM in professional service firms (PSFs) in pursuit of three objectives....

As a result of the contributions to science and technology made by humankind, intellectual ability has given rise to knowledge economy that increases the importance of intellectual capital. The development of intellectual capital in corporate dimension provides a competitive advantage and...