Human capital reporting by Malaysian services companies

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

Non-financial information such as human capital has become an important source of information in determining corporate value and firm wealth in the era of globalization, technological change, and knowledge-intensive economy. Human capital is a key element in improving a company's assets that can be used to increase productivity as well as to sustain competitive advantage. Currently human capital disclosure represents part of the voluntary information disclosed by companies. This study examines the human capital disclosure practices of the top 100 listed services companies in Malaysia. The study uses a qualitative approach of content analysis to analyze disclosure in companies' 2009 annual reports. The findings reveal than human capital disclosure varies across industries. Companies in the finance industry revealing the most human capital information while companies in hotel industry revealing the least information.

Original languageEnglish
Title of host publicationAPBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management
Pages24-28
Number of pages5
DOIs
Publication statusPublished - 2011
Event2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management, APBITM 2011 - Dalian
Duration: 10 Jul 201112 Jul 2011

Other

Other2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management, APBITM 2011
CityDalian
Period10/7/1112/7/11

Fingerprint

Industry
Human capital
Hotels
Finance
Disclosure
Productivity
Sources of information
Corporate value
Wealth
Technological change
Qualitative approaches
Annual reports
Globalization
Hotel industry
Competitive advantage
Malaysia
Technological knowledge
Company information
Assets
Non-financial information

Keywords

  • human capital disclosure
  • intellectual capital reporting component
  • non-financial information

ASJC Scopus subject areas

  • Management of Technology and Innovation

Cite this

Hamzah, N., Mohamed, Z. M., Hassan, M. S., Ahmad, A., & Saad, S. (2011). Human capital reporting by Malaysian services companies. In APBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management (pp. 24-28). [5996284] https://doi.org/10.1109/APBITM.2011.5996284

Human capital reporting by Malaysian services companies. / Hamzah, Noradiva; Mohamed, Zakiah Muhammaddun; Hassan, Mohamat Sabri; Ahmad, Azlina; Saad, Shukriah.

APBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management. 2011. p. 24-28 5996284.

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Hamzah, N, Mohamed, ZM, Hassan, MS, Ahmad, A & Saad, S 2011, Human capital reporting by Malaysian services companies. in APBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management., 5996284, pp. 24-28, 2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management, APBITM 2011, Dalian, 10/7/11. https://doi.org/10.1109/APBITM.2011.5996284
Hamzah N, Mohamed ZM, Hassan MS, Ahmad A, Saad S. Human capital reporting by Malaysian services companies. In APBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management. 2011. p. 24-28. 5996284 https://doi.org/10.1109/APBITM.2011.5996284
Hamzah, Noradiva ; Mohamed, Zakiah Muhammaddun ; Hassan, Mohamat Sabri ; Ahmad, Azlina ; Saad, Shukriah. / Human capital reporting by Malaysian services companies. APBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management. 2011. pp. 24-28
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