Affected of Human Resource Value on Balance Sheet Adjusted
Journal Title: International Journal of Empirical Finance - Year 2015, Vol 4, Issue 7
Abstract
This study is one of few studies which try to find the affection of human resources value on balance sheet and tried to adjust it in order to increase disclosure. It found that human resources employed contracts mean to own workers benefits and managing benefits. It can be compared with value of machines, investing projects and intangible assets. Human resources can be assets as investing also it can be finance tool as liabilities and equities. It affects on balance sheet adjusted in order to give finance analyst information about human resource weak points or strength points. Adjusted will help finance analyst to understand current case and expect future case in order to give acceptable report.
Authors and Affiliations
Abdullah Ibrahim Nazal
Keywords
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