Humankapital : En studie om faktorer som påverkar redovisning av humankapital i svenska börsnoterade kunskapsföretags årsredovisningar.
Title: Human capital – A study about what roles factors play in human capital reporting in listed Swedish knowledge enterprises in their annual reports?
Authors: Jacob Söderström and Oskar Kallenberg
Tutor: Titti Eliasson
Background: The West has evolved from being a manufacturing society to become an information society, this development has led to new needs and created new areas of concern in the financial statements (Dean, McKenna, & Krishnan, 2012). Companies that possess few physical resources, such as knowledge companies may have problems to show the value of the company is located, as their most important asset is its staff.
Aim: Our study aims to identify and test the institutional factors, which can explain human capital reporting in listed Swedish knowledge enterprises in their annual reports.
Formulation of the problem: What impact does the institutional factors have on human capital reporting in listed Swedish knowledge enterprises in their annual reports?
Methodology: We have in our study of human capital chosen to use a deductive approach where we deducted two indicators, industry and company size. Using the indicators we developed two hypotheses. The approach of our data collection was that we developed a comparison matrix that we used to examine the company's annual reports. The document survey gave us data which we used to create T-tests, where we tested our hypotheses.
Results: We have in our study concluded that there are no assocation between the study’s indicators and the reported number of human capital key figures. An explanation using the institutional theory for the result may be that the surveyed companies do not identify with the definitions, the study uses for industry and company size. We found that the study surveyed companies mainly report their human capital in a low or non-existent scope, which was also a contributing factor to that there was not a correlation between study factors and the number of reported ratios.
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