Schlagwort: Residual Income
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The Information Content of Human Capital and Tangible Capital Related Measures
- An Empirical Analysis for German Companies -
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 (...)
Value Relevance of Human Capital and Capital Based Residual Income Measures on the German and the U.S. Capital Market
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. (...)