Sugianto, Andreas and Rudiawarni, Felizia Arni (2018) PENGUNGKAPAN INFORMASI HUMAN CAPITAL DAN HARGA SAHAM. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntans, 14 (2). pp. 113-120. ISSN p-ISSN 1693-1378 | e-ISSN 2598-9952

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The accounting overview on human capital considerate as intellectual capital (IC) in a group of intangible assets. Human capital began to be recognized as a key factor of a competitive advantage. Disclosures information related to human capital contribute to the reduction of asymmetric information between firms and their investors. This study aims to describe the aims of study are to describe the relationship between human capital information disclosure and stock price. The object of this study are firms that have in the high Intellectual Capital (IC) intensive industry that which disclosing information about their human capital. This study finds that the finding of research convince that disclosure of human capital has positive effect on stock prices, particularly the disclosure of information regarding the qualifications and competence of human capital. In other words, in the context of information about, human capital is value relevant.

Item Type: Article
Uncontrolled Keywords: Keywords: human capital disclosure; relevant value; intellectual capital; share price
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Felizia Arni Rudiawarni 31129
Date Deposited: 27 Feb 2021 02:57
Last Modified: 24 Mar 2021 16:34

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