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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

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  • 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
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    Keywords

    human capital; information asymmetry; intangibles; reporting;

    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

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