IDEAS home Printed from https://ideas.repec.org/a/rai/zfpers/doi_10.1688-1862-0000_zfp_2010_03_knauer.html
   My bibliography  Save this article

Relevanz, Qualitaet und Determinanten der externen Unternehmenspublizitaet zum Humankapital – eine empirische Bestandsaufnahme der HDAX-Unternehmen (Relevance, Quality and Determinants of Human Capital Disclosure – An Empirical Analysis of the German HDAX Companies)

Author

Listed:
  • Thorsten Knauer

Abstract

Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals fuer den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermoegensgegenstand in der Bilanz fuer die Adressaten sichtbar, weshalb eine verbale Darstellung des Humankapitals geeignet erscheint. Vor diesem Hintergrund dokumentiert der vorliegende Beitrag die Qualitaet der verbalen mitarbeiterbezogenen Unternehmenspublizitaet der HDAX-Unternehmen, welche mithilfe eines auf Basis der bestehenden Literatur entwickelten Scoringmodells ermittelt wird. Darueber hinaus wird analysiert, welche Determinanten die Qualitaet der Humankapital-Berichterstattung beeinflussen. Als wesentliche Erkenntnis kann festgehalten werden, dass trotz der hohen Bedeutung die Qualitaet der mitarbeiterbezogenen Publizitaet in den Geschaeftsberichten eher gering ausfaellt. So wird ein nennenswerter Anteil wesentlicher Aspekte in den Berichten ueberhaupt nicht angesprochen. Vor allem Aspekte, die fuer eine breite Anzahl von Stakeholdern wichtig sind, werden selten thematisiert. Wesentliche Determinanten der Qualitaet der Humankapital-Berichterstattung stellen mit der Hoehe des Personalaufwands sowie der Bedeutung patentgeschuetzten Wissens unternehmensbezogene Charakteristika dar. (Theory and practice indicate that human capital is crucial for company success. However, financial accounting treats investments in human capital as expenses rather than assets appearing on the balance sheet. Hence, verbal explanations are critical for addressees. This paper extends the literature on voluntary disclosure by investigating human capital disclosure measured by a disclosure index score of the German HDAX companies. In addition, determinants of human capital disclosure are examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly, aspects relevant to a broader range of stakeholders are not covered in annual reports. Key determinants of reporting quality were found to be the level of personnel expenses and the importance of patented knowledge in companies.)

Suggested Citation

  • Thorsten Knauer, 2010. "Relevanz, Qualitaet und Determinanten der externen Unternehmenspublizitaet zum Humankapital – eine empirische Bestandsaufnahme der HDAX-Unternehmen (Relevance, Quality and Determinants of Human Capita," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 24(3), pages 205-230.
  • Handle: RePEc:rai:zfpers:doi_10.1688/1862-0000_zfp_2010_03_knauer
    as

    Download full text from publisher

    File URL: http://www.hampp-verlag.de/hampp_e-journals_ZfP.htm#310
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    human capital; information asymmetry; intangibles; reporting;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M50 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rai:zfpers:doi_10.1688/1862-0000_zfp_2010_03_knauer. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Rainer Hampp (email available below). General contact details of provider: http://www.hampp-verlag.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.