Journal of Human Resource Costing & Accounting: Volume 14 Issue 4

Human capital, value creation and disclosure

Vivien Beattie, Sarah Jane Smith

The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to…

The makings of a statement: accounting for employee health

Mikael Holmgren Caicedo, Maria Mårtensson

The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests.

CEO letters as legitimacy builders: coupling text to numbers

Kristina Jonäll, Gunnar Rimmel

The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs' comments on…

Human capital disclosure practices of top Bangladeshi companies

Habib‐Uz‐Zaman Khan, Rashidozzaman Khan

The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to…

Journal of Human Resource Costing and Accounting Special issue on The role of human resources in business model performance

Editorial

Robin Roslender