Intangible resources increasingly gain in importance as critical success factors and drivers of shareholder value. One part of these resources is represented by Human Capital that encompasses (...)
The study assesses the question of whether human capital measures yield incremental information content compared to tangible capital measures. This is motivated by the two arguments that (1) human (...)
Human Capital is one of the mostly quoted critical resources and value drivers in highly developed industries. In financial statements the cost of labour is often higher than the cost of capital. (...)
