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Journal ArticleDOI: 10.4018/IJHCITP.2021010103

Disclosure of Human Capital Practices: The Case of the GCC Banking Sector

Abstract: The objective is to assess the disclosure practices of human capital in the banking sector of the Gulf Council Countries. This study aims to assess the level and quality of human capital disclosure and to investigate the consistency among countries. The study investigates the human disclosure practice of eight banks from each the six gulf countries with a total of 48 banks out of the 56 national banks over five years. The paper develops the variables of the disclosure index based on long discussion with professional and researchers. The disclosure index is computed for each variable for all banks under the sample. Compensation comes as the most disclosed variable with an average score of 2.87 Whereas knowledge is the least disclosed variable with an average score of 0.75. The Bahrain banks score the first level of disclosure with a disclosure score of 391, followed by UAE, Qatar, and Kuwait.

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Topics: Human capital (62%)
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Journal ArticleDOI: 10.1108/14691930510592771
Abstract: Purpose – The purpose of this article is to investigate empirically the relation between the value creation efficiency and firms’ market valuation and financial performance.Design/methodology/approach – Using data drawn from Taiwanese listed companies and Pulic's Value Added Intellectual Coefficient (VAIC™) as the efficiency measure of capital employed and intellectual capital, the authors construct regression models to examine the relationship between corporate value creation efficiency and firms’ market‐to‐book value ratios, and explore the relation between intellectual capital and firms’ current as well as future financial performance.Findings – The results support the hypothesis that firms’ intellectual capital has a positive impact on market value and financial performance, and may be an indicator for future financial performance. In addition, the authors found investors may place different value on the three components of value creation efficiency (physical capital, human capital, and structural cap...

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Topics: Intellectual capital (72%), Physical capital (66%), Capital employed (61%) ...read more

1,103 Citations


Journal ArticleDOI: 10.1016/S0024-6301(97)00022-8
Abstract: It is individuals who own and control the knowledge of organizational members, the chief source of competitive advantage Intangible assets often tell one more about the future earnings of the comp

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Topics: Competitive advantage (62%), Earnings (59%), Control (management) (50%)

1,001 Citations


Journal ArticleDOI: 10.1016/S0263-2373(99)00019-5
Abstract: Given the increased talk regarding the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: i) human resource accounting; ii) economic value added; iii) the balanced scorecard; and iv) intellectual capital. The assumptions and details of each tool are discussed, as well as the operationalisation procedures to apply them correctly. Strengths and shortcomings of each system are also analysed in order to supply “knowledge managers” with the instruction sheet to the knowledge toolbox.

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Topics: Intellectual capital (58%), Balanced scorecard (56%), Human resource accounting (56%) ...read more

984 Citations


Journal ArticleDOI: 10.1108/14691930310504554
Abstract: In recent years a world‐wide debate has emerged on the future of business reporting There is growing agreement that traditional financial reporting is inadequate in meeting with the information needs of stakeholders, particularly in a knowledge economy characterised by a rapidly emerging emphasis on intellectual capital (IC) This study examines voluntary intellectual capital disclosure (ICD) provided by listed Italian companies in annual reports from the year 2001 The study aims to answer two research questions namely: what is the amount and content of ICD; and what are the factors that influence different voluntary reporting behaviours In relation to amount and content of information disclosed, the results are consistent with previous ICD studies showing extensive disclosure of external capital (in particular about “customers”) Regarding the factors that can explain different voluntary reporting practices, findings suggest that industry and size are not important in determining the content of information disclosed, however, as found in social and environmental disclosure (SED) studies, these factors are relevant in explaining the amount of information disclosed In summary, this paper highlights the ICD practices of Italian listed companies by examining their annual reports, and compares these results with a number of previous national studies

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576 Citations


Open access
01 Jan 2005-
Abstract: Purpose – The purpose of this article is to investigate empirically the relation between the value creation efficiency and firms’ market valuation and financial performance. Design/methodology/approach – Using data drawn from Taiwanese listed companies and Pulic’s Value Added Intellectual Coefficient (VAICe) as the efficiency measure of capital employed and intellectual capital, the authors construct regression models to examine the relationship between corporate value creation efficiency and firms’ market-to-book value ratios, and explore the relation between intellectual capital and firms’ current as well as future financial performance. Findings – The results support the hypothesis that firms’ intellectual capital has a positive impact on market value and financial performance, and may be an indicator for future financial performance. In addition, the authors found investors may place different value on the three components of value creation efficiency (physical capital, human capital, and structural capital). Finally, evidence is presented that R&D expenditure may capture additional information on structural capital and has a positive effect on firm value and profitability. Originality/value – The results extend the understanding of the role of intellectual capital in creating corporate value and building sustainable advantages for companies in emerging economies, where different technological advancements may bring different implications for valuation of intellectual capital.

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Topics: Intellectual capital (76%), Structural capital (72%), Physical capital (69%) ...read more

472 Citations