Human resource disclosures: a comparative study of annual reporting practice about information, providers and users in two corporations
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Göteborg
School of Economics and Commercial Law, Göteborg Univ.
2003
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Göteborg, Univ., Diss., 2003 |
| Beschreibung: | IX, 206 S. graph. Darst. |
| ISBN: | 9172462035 |
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| 245 | 1 | 0 | |a Human resource disclosures |b a comparative study of annual reporting practice about information, providers and users in two corporations |c Gunnar Rimmel |
| 264 | 1 | |a Göteborg |b School of Economics and Commercial Law, Göteborg Univ. |c 2003 | |
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| 650 | 7 | |a Datenschutz |2 swd | |
| 650 | 7 | |a Geschäftsbericht |2 swd | |
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| 650 | 7 | |a Unternehmen |2 swd | |
| 650 | 4 | |a Corporation reports |z Sweden |v Case studies | |
| 650 | 4 | |a Disclosure of information |z Sweden |v Case studies | |
| 650 | 4 | |a Human capital |z Sweden |x Accounting |v Case studies | |
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Datensatz im Suchindex
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| adam_text | TABLE DF CONTENTS
Abstract I
Acknowledgements it
Abbreviations iv
hist of Tables vm
List of Figures ix
Chapter 1 INTRODUCTION 1
1.1 Statement of Problem and Purpose 5
1.2 Research Approach 7
1.3 Delimitations 10
1.4 Dissertation Outline 13
Chapter 2 Tl IKORKT1CAI. I UNDAMKNTALS 17
2.1 Developments in Accounting Research 17
2.2 The Role of Information Disclosure 20
2.2.1 Agency Problem 21
2.2.2 Information Problem 23
2.3 Accounting for I luman Resources 25
2.3.1 A Concise Review 25
2.3.2 Recent Developments 28
2.3.3 Human Resource Reporting and Regulations 31
2.4 Prior Disclosure Studies 34
2.4.1 Studies on Corporate Disclosure 35
2.4.2 Studies on Voluntary Disclosure 37
2.5 Summary 39
Chapter 3 MKTIIODOI.OGY 41
3.1 Methodological Issues 41
3.2 Research Strategy and Process of Study 45
3.3 Collection of Data 47
3.3.1 Choice Made for the Kmptrical Inquiry 48
3.3.2 Interviews 51
3.3.3 Annual Report Study 57
3.4 ( h the Analysis of the F.mpirical Material 61
3.5 Practical Constraints of Doing this Research 64
3.6 Issues of Data Quality 65
3.7 Summary 66
Chapter 4 CONTKXTOI Tl IK HI .I.D 69
4.1 About Insurance 69
4.1.1 I listorv and Development of Insurance 70
4.1.2 Basic Insurance Product Concepts 71
4.1.3 Volume and Growth of Insurance Markets 73
4.2 Insurance Accounting I [armonisarion 74
v
4.3 An Overview of Allianz 77
4.3.1 History, Development and Organisation 77
4.3.2 Development of some Positions and Results 79
4.4 An Overview of Skandia 81
4.4.1 History, Development and Organisation 81
4.4.2 Development of some Positions and Results 84
4.5 On Financial Analysts 86
4.6 Summary 88
Chapter 5 TI IE RKPORT STUDY 89
5.1 Strategic Information about the Corporation 89
5.1.1 General Corporate Information 90
5.1.2 Corporate Strategy 91
5.1.3 Acquisitions, Disposals and Alliances 93
5.1.4 Research and Development 94
5.1.5 Strategic Business Segments Information 95
5.2 Financial Information about the Corporation 96
5.2.1 General Financial Information 97
5.2.2 Financial Information about Segments 99
5.2.3 Stock Information 100
5.3 Nonfinancial Information about the Corporation 101
5.3.1 Information about Directors 103
5.3.2 F .mployee Information 104
5.3.3 Social Policy and I nvironmental Information 106
5.4 Aggregated Results of the Total Scoreboard 107
5.5 Summary 109
Chapter 6 TI IF. PROVIDER STUDY Ill
6.1 Relevance of Corporate Annual Reports Ill
6.1.1 Importance of Corporate Annual Reports 112
6.1.2 The Users of Issued Information 114
6.1.3 Importance to Provide Disclosure 116
6.2 Corporate Accounting 117
6.2.1 Adaptation to Foreign Requirements 117
6.2.2 Treating Differences of Foreign Requirements 118
6.2.3 Effects on the True and Fair View 119
6.3 Attitude Towards Information Disclosure 119
6.3.1 Strategy for the Disclosure of Information 119
6.3.2 Communication with Investors 120
6.3.3 Importance of I luman Resource Disclosures 121
6.4 Regulation and Institutionalisation 123
6.4.1 Content Difference Between Standards 123
6.4.2 Valuation Differences due to Disclosure 124
6.4.3 What Nonfinancial Information to Issue 125
6.4.4 On the Regulation of Nonfinancial Disclosure 126
6.5 Allianz Attitude Towards Disclosure 127
6.6 Skandia s Attitude Towards Disclosure 130
6.7 Summary 133
VI
Chapter 7 THKUSKR STUDY 137
7.1 Relevance of Corporate Annual Reports 137
7.1.1 Importance of Corporate Annual Reports 138
7.1.2 The Most Important Parts 139
7.1.3 User Demand for Further 1 Explanation 141
7.1.4 Importance of Voluntary Disclosure 142
7.2 User Analysis and Information Gathering 143
7.2.1 Valuation of Disclosed Intangible Assets 143
7.2.2 Valuation Model Application 145
7.2.3 Valuation Model for Voluntary Disclosure 146
7.2.4 Important Sources for Information Gathering 147
7.2.5 Use of Third Party Information for Valuation 148
7.2.6 Use of Different Valuation Models 149
7.2.7 Importance of Consistency With Disclosure 150
7.3 l,cvcl of Disclosure of Allianz and Skandia 151
7.3.1 Perceived Information Content Differences 152
7.3.2 Perceived Ix vel of Disclosure Differences 153
7.3.3 Disclosing the Most Voluntary Information 155
7.3.4 Differences Related to Accounting Standards 156
7.4 Pros Cons of Disclosure 157
7.4.1 Benefiting from I luman Resource Disclosure 157
7.4.2 Valuation Differences due to Disclosure 158
7.4.3 I luman Resource Disclosure Advantages 159
7.4.4 I luman Resource Disclosure Disadvantages 161
7.5 ( )perationalisation and Regulation 162
7.5.1 Differences Due to Country or Stock Market 162
7.5.2 Valuation s Facilitation by Intangible Assets 163
7.5.3 Where Intangible Assets Should Be Published 164
7.5.4 Further Laws and Recommendations Needed 165
7.6 Summary 166
Chapter 8 ANAI.YSF.S AND CONCLUSIONS 169
8.1 Highlighting tile General F.mpircial Findings 169
8.2 Pair wise Comparative Analyses 172
8.2.1 justifications and Amount of Disclosure 173
8.2.2 Disclosures and Their Utilisation 175
8.2.3 Match between Utilisation and justification 177
8.2.4 Summary 80
8.3 ()verall Conclusions 180
8.3.1 Different Disclosure Strategies 181
8.3.2 Comparability of I luman Resource Disclosures 182
8.3.3 Relevance of Voluntary Disclosure 184
8.3.4 Summary 186
8.4 Wider Significance 186
8.5 Future Research 188
RKFFRFNCFS 190
VII
LIST DF TABLES
Page
Table 4 1 Allianz development of some operational positions and results 80
Table 4 2 Skandia s development of some operational positions and results 85
Table 7 1 Importance of corporate annual reports for company valuation 138
Table 7 2 Most important parts of corporate annual reports for company valuation 139
Table 7 3 Desired further explanation on items 141
Table 7 4 Importance of voluntary disclosure in relation to financial statements 142
Table 7 5 Financial analysts evaluation of voluntarily disclosed intangible assets 144
Table 7 6 Ilie valuation model for all companies, or with modifications 145
Table 7 7 In house model for voluntary disclosure information 146
Table 7 8 Important information sources for financial analysts 147
Table 7 9 Use of third party information for valuation 149
Table 7 10 Use of different models for valuating human resource disclosures 150
Table 7 11 Importance of disclosure consistency 150
Table 7 12 Information content difference between Allianz and Skandia 152
Table 7 13 Important difference in level of disclosure 153
Table 7 14 Disclosing the most voluntary information 155
Table 7 15 Different disclosure level related to different standards 156
Table 7 16 Benefits from voluntary disclosure of human resource information 157
Table 7 17 Difference in valuation due to voluntary disclosure on intangible assets 158
Table 7 18 Advantages of voluntary disclosure on human resources 159
Table 7 19 Disadvantages of voluntary disclosure on human resources 161
Table 7 20 Valuation variations with respect to country and stock market 163
Table 7 21 Company valuation facilitation by disclosure of intangible assets 163
Table 7 22 Where to publish information about intangible assets 164
Table 7 23 Further laws and recommendations needed for intangible assets disclosure.... 165
VIII
LIST DF FIGURES
Page
Figure 1 1 The tripartite model of human resource disclosure practice 9
Figure 3 1 l*he dissertation s development phases 45
Figure 3 2 Sample characteristics and participating companies 50
Figure 3 3 Interview guide applied in the provider study 53
Figure 3 4 Interview guide applied in the user study 54
Figure 3 5 Disclosure Scoreboard used for the report study 59
Figure 4 1 Allianz structure and crossholdings 79
Figure 4 2 Skandia s organisational structure 83
Figure 5 1 Strategic information about the corporation 90
Figure 5 2 General corporate information 91
Figure 5 3 Corporate strategy 92
Figure 5 4 Acquisitions, disposals and alliances 93
Figure 5 5 Research and development 94
Figure 5 6 Strategic information about business segments 95
Figure 5 7 Financial information about the corporation 97
Figure 5 8 General financial information 98
Figure 5 9 Financial information about business segments 99
Figure 5 10 Stock information 101
Figure 5 11 Nonfinancial information about the corporation 102
Figure 5 12 Information about directors 103
Figure 5 13 Employee in formation 104
Figure 5 14 Social policy and environmental information 106
Figure 5 15 Aggregated results of the total Scoreboard 107
Figure 8 1 Pair wise comparative analyses 172
IX
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| spelling | Rimmel, Gunnar Verfasser aut Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations Gunnar Rimmel Göteborg School of Economics and Commercial Law, Göteborg Univ. 2003 IX, 206 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Göteborg, Univ., Diss., 2003 Datenschutz swd Geschäftsbericht swd Personaldaten swd Unternehmen swd Corporation reports Sweden Case studies Disclosure of information Sweden Case studies Human capital Sweden Accounting Case studies Schweden swd Schweden (DE-588)4522595-3 Fallstudiensammlung gnd-content (DE-588)4113937-9 Hochschulschrift gnd-content HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010297260&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rimmel, Gunnar Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations Datenschutz swd Geschäftsbericht swd Personaldaten swd Unternehmen swd Corporation reports Sweden Case studies Disclosure of information Sweden Case studies Human capital Sweden Accounting Case studies |
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| title | Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations |
| title_auth | Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations |
| title_exact_search | Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations |
| title_full | Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations Gunnar Rimmel |
| title_fullStr | Human resource disclosures a comparative study of annual reporting practice about information, providers and users in two corporations Gunnar Rimmel |
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| title_short | Human resource disclosures |
| title_sort | human resource disclosures a comparative study of annual reporting practice about information providers and users in two corporations |
| title_sub | a comparative study of annual reporting practice about information, providers and users in two corporations |
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