The use of publicly available information for human capital analysis: case of three Australian companies (notice n° 236013)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02185cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112063952.0 |
| 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 | 30 |
| 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 while ignoring other valuable indicators such as human capital. Analysis of the annual reports and company websites of three Australian corporations indicates that corporations complied with mandatory regulations and the ASX Corporate Governance Recommendations for the period 1999–2004. The study of the annual reports and sustainability reports of the companies demonstrates 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 the mandatory remuneration of executives and directors. 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) is not systematically part of the mandatory reporting requirements or the investment process. Use of qualitative data together with quantitative data will, however, 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 | financial reports |
| 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 |
| 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 | financial reports |
| 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 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | human capital |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | o 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/journal-vie-et-sciences-de-l-entreprise-2019-1-page-119?lang=en">https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2019-1-page-119?lang=en</a> |
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