...Sang Ho Kim; Dennis Taylor Purpose This paper aims to investigate changes in corporate disclosures of labour‐related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards...

... trend of HC disclosure across the three years period? Md Habib‐Uz‐Zaman Khan can be contacted at: sumkadu@yahoo.com © Emerald Group Publishing Limited 2010 Human capital Intellectual capital Financial reporting Bangladesh Developing countries Although numerous studies have...

..., the intellectual capital index, the market‐to‐book ratio and Tobin's Q (Andriessen, 2004 , provides a useful overview of these and a number of similar metrics). Intangible assets Intellectual capital Financial reporting Accounting procedures Since the mid‐1990s the stocks of intangibles...

...Daniel Brännström; Bino Catasús; Marco Giuliani; Jan‐Erik Gröjer Purpose The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards...

... Emerald Group Publishing Limited 2008 Stakeholder analysis Banking Australia Financial reporting While the ambit of the stakeholder construct is necessarily wide, attempts have been made to distinguish between different stakeholders. For example, stakeholder groups have been identified...

.... The unwillingness of accountants to create assets and report future human resource costs as line items on the balance sheet and income statement does not, and should not, however, prevent those same future human resource costs from being reported in the notes section of these financial reports. Reporting...

... implications This paper informs contemporary debate about EBR and especially the US SEC advisory committee on improvements to financial reporting (Pozen Committee). Originality/value This is a study into the contemporary international initiatives and relevant research into EBR, specifically from Europe...

... continued to maintain an active role in HR accounting and serves on the editorial board of the prestigious Journal of Human Resource Costing & Accounting. © Emerald Group Publishing Limited 2005 Human resource management Accounting history Financial reporting Liabilities...