The significance of human capital disclosures in corporate annual reports of top South African listed companies: evidence from the financial directors and managers
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Authors
Adelowotan, Michael Olajide
Cronje, Christo
Wingard, Christa H.
Issue Date
2013
Type
Article
Language
en
Keywords
Human capital , human capital attributes , human capital disclosures , value creation , financial directors and managers , corporate annual reports , South African listed companies
Alternative Title
Abstract
This paper reports the research results of survey questionnaire administered on the financial directors
and managers (identified as preparers of corporate annual reports) of top South African listed
companies. The purpose of the survey questionnaire was to determine whether the financial directors
and managers report on the identified human capital attributes and also to determine the extent to
which these items contribute to creating value for these companies. The results show that in most
cases, this category of preparers of corporate annual reports (CARs) do not provide sufficient
information on the majority of the human capital (HC) attributes even though they are perceived to have
strong contributions to value creation.
Description
Citation
Michael O. Adelowotan; Christo J. Cronjé; and Christa H. Wingard (2013) The significance of human capital disclosures in corporate annual reports of top South African listed companies: evidence from the financial directors and managers. African Journal of Business Management. Vol. 7(34), pp. 3248-3258, 14 September, 2013
Publisher
Academic Journals
License
© 2013 Academic Journals
Journal
Volume
Issue
PubMed ID
DOI
ISSN
1993-8233