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Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital: Eine empirische Bestandsaufnahme der HDAX-Unternehmen

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  • Knauer, Thorsten
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    Abstract

    Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals für den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermögensgegenstand in der Bilanz für die Adressaten sichtbar, weshalb eine verbale Darstellung des Humankapitals geeignet erscheint. Vor diesem Hintergrund dokumentiert der vorliegende Beitrag die Qualität der verbalen mitarbeiterbezogenen Unternehmenspublizität der HDAX-Unternehmen, welche mithilfe eines auf Basis der bestehenden Literatur entwickelten Scoringmodells ermittelt wird. Darüber hinaus wird analysiert, welche Determinanten die Qualität der Humankapital-Berichterstattung beeinflussen. Als wesentliche Erkenntnis kann festgehalten werden, dass trotz der hohen Bedeutung die Qualität der mitarbeiterbezogenen Publizität in den Geschäftsberichten eher gering ausfällt. So wird ein nennenswerter Anteil wesentlicher Aspekte in den Berichten überhaupt nicht angesprochen. Vor allem Aspekte, die für eine breite Anzahl von Stakeholdern wichtig sind, werden selten thematisiert. Wesentliche Determinanten der Qualität der Humankapital-Berichterstattung stellen mit der Höhe des Personalaufwands sowie der Bedeutung patentgeschützten Wissens unternehmensbezogene Charakteristika dar. -- Theory and practice indicate that human capital is crucial for companies' success. However, financial accounting treats investments into human capital as expenses rather than assets appearing on the balance sheet. Hence, verbal explanations are critical for addressees. This paper extents the literature on voluntary disclosure 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 being relevant to a broader range of stakeholders are not covered in annual reports. With regards to the determinants of the reporting quality, a better human capital disclosure is due to the increasing importance of personnel expenses and found in sectors with lower levels of patented knowledge.

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    Bibliographic Info

    Paper provided by University of Münster, Chair of Management Accounting in its series Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling with number 13-1.

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    Date of creation: 2010
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    Handle: RePEc:zbw:wwuctr:131

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    Keywords: Human capital; information asymmetry; intangibles; reporting;

    References

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    1. Roman Bechtel, 2007. "Calculating Human Capital: The Market Based Valuation of the Human Resource," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 21(3), pages 206 - 231.
    2. Juani Swart & Nicholas Kinnie & John Purcell, 2004. "Human Resource Advantage in the Networked Organisation," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 15(3), pages 288-305.
    3. Meer-Kooistra, Jeltje van der & Zijlstra, Siebren M., 2001. "Reporting on intellectual capital," Research Report 01E50, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    4. Emma Garcia-meca & Isabel Parra & Manuel Larran & Isabel Martinez, 2005. "The explanatory factors of intellectual capital disclosure to financial analysts," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 63-94.
    5. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
    6. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    7. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance: Perceptions of managers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 522-548, June.
    8. Re-Jin Guo & Baruch Lev & Nan Zhou, 2004. "Competitive Costs of Disclosure by Biotech IPOs," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 319-355, 05.
    9. Cormier, Denis & Magnan, Michel, 2003. "Environmental reporting management: a continental European perspective," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 43-62.
    10. Isabell Welpe & Stephan Lutz & Erich Barthel, 2007. "The Theory of Real Options as Theoretical Foundation for the Assessment of Human Capital in Organizations," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 21(3), pages 274 - 294.
    11. Inderpal Singh & J--L W. Mitchell Van der Zahn, 2008. "Determinants of intellectual capital disclosure in prospectuses of initial public offerings," Accounting and Business Research, Taylor & Francis Journals, vol. 38(5), pages 409-431, April.
    12. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7-8), pages 1168-1188.
    13. Joachim Gassen & Kristina Schwedler, 2010. "The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 495-509.
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