IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v10y2021i4p410-420.html
   My bibliography  Save this article

Human capital reporting in Romania: practical considerations

Author

Listed:
  • Nicoleta Maria Ienciu

Abstract

The main goal of this study is to investigate the level of human capital reporting, using the human capital reporting frame suggested by Sveiby (1997) as a point of reference. In order to attain this goal, we conducted a research using content analysis of annual reports of companies from Romania listed on the Bucharest Stock Exchange as research method. Following the analysis provided, for the period before the implementation of European Directive 2014/95/EU regarding disclosure of non-financial information, we observe that companies from Romania provide a quite small amount of information on human capital. The data often provided is related to the employees' professional experience, to their knowledge and to their moral values. The aspects related to the employees' talent and education are lightly treated by companies, given that these aspects are rarely to be found among the companies' reporting preferences.

Suggested Citation

  • Nicoleta Maria Ienciu, 2021. "Human capital reporting in Romania: practical considerations," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 10(4), pages 410-420.
    • Handle: RePEc:ids:ijecac:v:10:y:2021:i:4:p:410-420
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=118267
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecac:v:10:y:2021:i:4:p:410-420. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=357 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.