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Affected of Human Resource Value on Balance Sheet Adjusted

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  • Abdullah Ibrahim Nazal

Abstract

This study is one of few studies which try to find the affection of human resources value on balance sheet and tried to adjust it in order to increase disclosure. It found that human resources employed contracts mean to own workers benefits and managing benefits. It can be compared with value of machines, investing projects and intangible assets. Human resources can be assets as investing also it can be finance tool as liabilities and equities. It affects on balance sheet adjusted in order to give finance analyst information about human resource weak points or strength points. Adjusted will help finance analyst to understand current case and expect future case in order to give acceptable report.

Suggested Citation

  • Abdullah Ibrahim Nazal, 2015. "Affected of Human Resource Value on Balance Sheet Adjusted," International Journal of Empirical Finance, Research Academy of Social Sciences, vol. 4(7), pages 418-424.
  • Handle: RePEc:rss:jnljef:v4i7p3
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    References listed on IDEAS

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    1. Benjamin Lester & Andrew Postlewaite & Randall Wright, 2011. "Information and Liquidity," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s2), pages 355-377, October.
    2. Mirvis, Philip H. & Macy, Barry A., 1976. "Accounting for the costs and benefits of human resource development programs: An interdisciplinary approach," Accounting, Organizations and Society, Elsevier, vol. 1(2-3), pages 179-193, June.
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