The use of publicly available information for human capital analysis: case of three Australian companies (notice n° 1593285)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03850cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251228070746.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hatipoglu, Burcin |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The use of publicly available information for human capital analysis: case of three Australian companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 16 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article fait l’hypothese que les performances futures d’une organisation ne peuvent être fondées uniquement sur le respect des exigences obligatoires, en ignorant d’autres indicateurs précieux tels que le capital humain. L’analyse des rapports annuels et des sites web de trois sociétés australiennes indique que celles-ci se conforment aux réglementations obligatoires et aux recommandations de gouvernance d’entreprise de l’ASX pour la période 1999-2004. L’étude des rapports annuels et des rapports de développement durable d’entreprises montre que ce sont des sources valables de collecte d’informations sur la stratégie d’entreprise, les mécanismes de gouvernance d’entreprise, les programmes de restructuration, les performances sociales et environnementales, les préoccupations professionnelles et sanitaires, ainsi que les performances économiques. En revanche, ils fournissent peu d’informations sur le capital humain en plus de la rémunération obligatoire des dirigeants et des administrateurs. Les connaissances nécessaires en capital humain utilisées pour analyser les données de cette recherche (les indicateurs de caractéristiques d’emploi, le recrutement, la formation, les perspectives de carrière, les récompenses et l’identité et la culture professionnelle) ne font pas systématiquement partie des exigences de déclaration obligatoire ni du processus d’investissement. L’utilisation de données qualitatives avec des données quantitatives pourrait réduire pourtant l’asymétrie de l’information entre les gestionnaires et les investisseurs. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The underlying assumption of this research paper is that the future performance of an organization cannot be based only on the fulfillment of mandatory requirements ignoring other valuable indicators such as human capital. Analysis of annual reports and company websites of three Australian case corporations indicates that corporations comply with the mandatory regulations and the ASX Corporate Governance Recommendations for the period 1999-2004. The study of the annual reports and sustainability reports of case companies demonstrate that these are valid sources for gathering information about corporate strategy, corporate governance mechanisms, restructuring programs, social and environmental performance, occupational and health concerns (OH&S), and economic performance. On the other hand, they provide little information on human capital besides executive and directors’ remuneration which is mandatory. Most of the human capital knowledge used to analyze the data in this research regarding indicators of job characteristics, recruitment, training, career opportunities, rewards and professional identity and culture are not systematically part of the mandatory reporting requirements or part of the investment process. Use of qualitative data together with quantitative data will lessen the information asymmetry between managers and investors. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital humain |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indicateurs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | informations qualitatives |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rapports financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial reports |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | human capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indicators |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | qualitative information |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 207 | 1 | 2019-11-12 | p. 119-137 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2019-1-page-119?lang=en&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2019-1-page-119?lang=en&redirect-ssocas=7080</a> |
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