THE DEVELOPMENT OF A HUMAN CAPITAL MEASUREMENT AND DISCLOSURE RESEARCH INSTRUMENT FOR THE ZIMBABWEAN MINING COMPANIES
Purpose: The aim of this study is to develop a research instrument to measure and disclose human capital value in the financial statements. The study has been motivated by a lack of guidelines that determine key aspects of human capital despite its contribution to value creation and financial perfor...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Studia Universitatis Babes-Bolyai
2023-06-01
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| Series: | Studia Universitatis Babeş-Bolyai Negotia |
| Subjects: | |
| Online Access: | http://www.studia.ubbcluj.ro/download/pdf/negotia/2023_2/02.pdf |