haku: @indexterm human resource accounting / yhteensä: 100
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| Tekijä: | Hansson, B. |
| Otsikko: | Personnel investments and abnormal return: knowledge-based firms and human resource accounting |
| Lehti: | Journal of Human Resource Costing and Accounting
1997 : AUTUMN, VOL. 2:2, p. 9-29 |
| Asiasana: | INVESTMENT COMPANIES HUMAN RESOURCE ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | This study examines the pricing of knowledge-based firms compared with firms that are less dependent on human resources. The results show that an increasing dependence on human resources is followed by a rise in abnormal return. The results indicate that investors are not able to distinguish personnel investments from expenses, leading to an underestimation of earnings and return. The findings suggest that investors may need accounting information on human resources to help improve investment decisions. |
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