transparent gif


Ej inloggad.

Göteborgs universitets publikationer

Users' Perception of Human Resource Disclosures - A Comparison of Annual Report Users of Two Corporations

Författare och institution:
Gunnar Rimmel (Företagsekonomiska institutionen, Externredovisning och företagsanalys)
Publicerad i:
European Accounting Association, 27th International Congress, Prag, Tjeckien,
Konferensbidrag, refereegranskat
Sammanfattning (abstract):
This paper is concerned with user perception of human resources disclosure in corporate annual reports. The disclosure of intangibles and human resource disclosure in particular, are often described and thought of as problematic due to the researcher´s limited understanding of such information. The debate about the insufficient understanding and the resulting information gap is taken by this study as a starting point. In the centre of attention is to analyse and compare users' perception of voluntarily disclosed information on human resources that is made available in corporate annual reports. Thus, it is aimed to establish a picture about user´s perception of human resource disclosures in annual reporting practice. Until now, there is no study available offering a multifaceted illustration on human resource disclosure. Consequently, the primary purpose of this research is to describe users´s perception of voluntary information on human resources in corporate annual reports. Therefore, the results from this study will contribute to a better understanding of users´s perception of voluntarily disclosed human resources information. Accordingly, this study will contribute to the knowledge about corporate voluntary disclosure practices that may assist to reduce possible deficiencies between providers and users of voluntary human resources disclosures as well as between companies.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
Ekonomi och näringsliv ->
Voluntary disclosure; human resources; human resource disclosure; human resource accounting; reporting practice; corporate annual reports
Postens nummer:
Posten skapad:
2007-03-08 16:01
Posten ändrad:
2007-05-25 14:00

Visa i Endnote-format

Göteborgs universitet • Tel. 031-786 0000
© Göteborgs universitet 2007