Accounting and financial reporting recognition of firms' human capital investment : an empirical investigation of firms in the FTSE 100 listing of the London Stock Exchange
Firms’ spending on their employees is written off as expense to the annual financial statements under the current accounting treatment. This accounting treatment has been debated over decades, since employees are arguably claimed as the true value creators of firms’ intellectual capital. Value creat...
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Durham University
2014
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630100 |