000			02185cam a2200253 4500500
005			20250112063952.0
041			_afre
042			_adc
100	1	0	_aHatipoglu, Burcin _eauthor
245	0	0	_aThe use of publicly available information for human capital analysis: case of three Australian companies
260			_c2019.
500			_a30
520			_aThe 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			_afinancial reports
690			_aindicators
690			_aqualitative information
690			_ahuman capital
690			_afinancial reports
690			_aindicators
690			_aqualitative information
690			_ahuman capital
786	0		_nVie & sciences de l'entreprise | o 207 | 1 | 2019-11-12 | p. 119-137 | 2262-5321
856	4	1	_uhttps://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2019-1-page-119?lang=en
999			_c236013 _d236013