Valuation of managerial human capital:
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| Main Author: | |
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| Format: | Book |
| Language: | German |
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Zürich
Versus
2005
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 245 S. |
| ISBN: | 3039090364 |
Staff View
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Record in the Search Index
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| adam_text | Table of contents
Part I Theoretical background of managerial human capital
Chapter 1: Preliminary remarks 21
1.1 Introduction 21
1.2 The challenges of the work 22
1.2.1 The conceptual challenge 22
1.2.2 The valuation challenge 23
1.3 Main goals of the work 24
1.3.1 Conceptual goals 24
1.3.2 Valuation goals 25
1.4 Demarcation of the field of research 26
1.4.1 Conceptual background 26
1.4.2 Valuation and analytical background 28
1.5 The structure of the work 30
Table of contents
Chapter 2: Definition of human capital 33
2.1 The resource and the asset oriented view of human capital 33
2.1.1 Theoretical background 34
2.1.2 The perception of human capital 35
2.1.3 Human capital as a resource of a company 37
2.1.4 Human capital as an intangible asset of a company 37
2.1.4.1 The notion of human assets 37
2.1.4.2 Classification of human assets 38
2.2 The incentives oriented view of human capital 40
2.2.1 The agency theory 40
2.2.1.1 Theoretical background and the concept of man . 40
2.2.1.2 Employees as agents of the company 41
2.2.2 The stewardship theory 42
2.2.2.1 Theoretical background and the concept of man . 42
2.2.2.2 Employees as stewards of the company 42
2.3 Summary 44
Chapter 3: The concept of managerial human capital 45
3.1 Definition of managerial human capital 46
3.1.1 The resource oriented view of managerial human capital ... 46
3.1.1.1 The notion of managerial human resources 46
3.1.1.2 The hierarchy of skills as a ranking instrument
for CEOs 47
3.1.2 The asset oriented view of managerial human capital 48
3.1.2.1 The notion of managerial intangible assets 48
3.1.2.2 Classifications of managerial intangible assets .... 49
3.1.3 The agency theoretical view of managerial human capital .. 51
3.2 Value driving factors of managerial human capital 53
3.2.1 Value driving factors from the resource oriented
point of view 53
3.2.1.1 Skill differential 54
3.2.1.2 Contingency factors 55
3.2.2 Value driving factors from the asset oriented point of view . 56
3.2.3 Value driving factors from the agency theoretical
point of view 57
3.3 Value detracting factors of managerial human capital 58
3.3.1 Value detracting factors from the resource and
the asset oriented points of view 59
Table of contents 9
3.3.1.1 General value detracting factors 59
3.3.1.2 Limited tradability of managerial resources 60
3.3.2 Value detracting factors from the agency theoretical
point of view 61
3.3.2.1 Illegitimate personal benefits from the lead position 62
3.3.2.2 Personal risks from the lead position 64
3.3.2.3 Risk preferences of the manager 66
3.4 Summary 67
Part II Valuation of managerial human capital
Chapter 4: General valuation theory and managerial human capital 71
4.1 Overview of the general valuation theory 72
4.1.1 The economic valuation principle 72
4.1.2 The surrogate valuation principle 73
4.1.3 Relevance of the valuation principles
for managerial human capital 75
4.2 The cost approach 76
4.2.1 Acquisition costs 77
4.2.1.1 The compensation payment as a possible
value indicator of human assets 78
4.2.1.2 The compensation payment as a possible
value indicator of managerial assets 79
4.2.1.3 A link between managerial human capital
and financial rewards 81
4.2.1.4 A link between managerial human capital
and non financial rewards 83
4.2.2 Reproduction costs, replacement costs and current costs .... 84
4.2.2.1 Investments vs. expenditures for common
human capital 85
4.2.2.2 Investments vs. expenditures for managerial
human capital 87
4.2.2.3 The accounting system for managerial capital
of Brummet/Flamholtz/Pyle (1968) 89
4.3 The market approach 90
4.3.1 Resource market valuation 91
4.3.2 Stock market valuation 92
Table of contents
4.3.2.1 The link between the stock market value
of a firm and its capital categories 93
4.3.2.2 Stock market valuation of the general
intangible categories 94
4.3.3 Stock market valuation of common human capital 96
4.3.3.1 A measure of human capital stock
according to Ballot/Fakhfakh/Taymaz (2001) 97
4.3.3.2 A measure of human capital stock
according to Ballester/Livnat/Sinha (2004) 98
4.3.4 Stock market valuation of managerial human capital 100
4.4 The income approach 102
4.4.1 The general methodology 102
4.4.2 Income approach models of human capital 103
4.4.2.1 The model of Flamholtz (1971) 104
4.4.2.2 The model of Morse (1973) 105
4.4.3 Income value based empirical research on intangibles .... 107
4.4.3.1 Estimating earnings on intangible assets 108
4.4.3.2 The relevant time horizon 109
4.4.3.3 Inherent risks and amortisation rates
of intangible assets 110
4.4.4 Income approach methods and managerial human capital .. 112
4.5 Summary 114
Chapter 5: Agency costs and managerial human capital 117
5.1 The costs of separation between ownership and management .... 118
5.2 The residual loss as a value indicator of managerial human capital 120
5.2.1 Conceptualisation 120
5.2.2 Possible applications 121
5.3 The managerial personal calculus as a determinant
of the residual loss 123
5.3.1 The elements of the managerial personal calculus 123
5.3.2 Internal control and incentive instruments 124
5.3.2.1 Monitoring effectiveness of the board of directors 124
5.3.2.2 Pay performance sensitivity of the
executive s compensation 126
5.3.2.3 Efficiency of the variable compensation
in reducing agency costs 126
Table of contents 11
5.3.3 External control instruments 129
5.3.3.1 Debt as a control instrument 129
5.3.3.2 Control by outside blockholders and
takeover threats 130
5.4 Summary 132
Chapter 6: An analytical framework for valuation
of managerial human capital 135
6.1 Assumptions of the market structure and industry characteristics . 136
6.1.1 Market structure 136
6.1.2 Industry characteristics 138
6.1.3 Value generation by the possible investment strategies .... 142
6.1.4 General economic parameters 143
6.2 Assumptions of the capital structure 146
6.2.1 Debt structure 147
6.2.2 Default conditions 148
6.2.2.1 Endogenous default 148
6.2.2.2 Exogenous default 150
6.2.3 Direct restrictions on the riskiness of a firm s assets 152
6.2.4 Indirect restrictions on the riskiness of a firm s assets 153
6.3 The personal calculus of the manager 156
6.3.1 Incentives and personal parameters of the executive s
calculus 156
6.3.2 The solution of the optimisation problem 160
6.3.2.1 The solution of the unconstrained
optimisation problem 161
6.3.2.2 The solution of the constrained
optimisation problem 163
6.4 The residual loss due to the investment policy of the manager .... 171
6.4.1 A measure of the residual loss 172
6.4.2 The residual loss in the case of low diversification 174
6.4.3 The residual loss in the case of high diversification 177
6.4.4 The residual loss in the case of a focused strategy
in the less risky business field 180
6.4.5 The residual loss in the case of a focused strategy
in the riskier business field 182
6.5 Summary 184
12 Table of contents
Chapter 7: Concluding remarks 189
7.1 Main insights of the work 189
7.1.1 Conceptual insights 189
7.1.2 Valuation insights 191
7.2 Suggestions for further research 196
Part III Appendix
A. 1 The indirect constraint on the riskiness of the strategies
of the company 199
A.2 Debt pricing 201
A.3 The optimal investment policy from shareholders point of view .. 202
A.4 Ex ante agency costs 203
A.5 The solution of the Cauchy problem 206
A.6 The optimal auxiliary markets 206
A.7 The unconstrained case 210
A.8 The constrained case 215
Literature 229
Index 241
Curriculum vitae 245
13
List of figures
Figure 4/1 Economic valuation 73
Figure 4/2 Surrogate valuation 74
Figure 4/3 The accounting system for managerial assets
of Brummet/Flamholtz/Pyle (1968) 89
Figure 4/4 Classical valuation approaches and relevant markets 115
Figure 5/1 Agency cost based valuation of managerial human capital 122
Figure 5/2 The managerial personal calculus 132
Figure 6/1 Determinants of the residual loss 174
15
List of tables
Table 1/1 The structure of the work 31
Table 2/1 The classification of intangible assets according Sveiby (1997) 39
Table 3/1 Intangible components of managerial human capital 50
Table 3/2 External influence factors on managerial human capital
based on the Standard Poor s Corporate Governance Scores 51
Table 3/3 Overview of the relevant theories with respect to
managerial human capital 53
Table 3/4 Total managerial risk 65
Table 3/5 Definitions and characteristics of managerial human capital 67
Table 5/1 The agency theoretical view of managerial human capital 123
Table 6/1 Impact of the control and incentive instruments on the residual loss . 186
|
| adam_txt |
Table of contents
Part I Theoretical background of managerial human capital
Chapter 1: Preliminary remarks 21
1.1 Introduction 21
1.2 The challenges of the work 22
1.2.1 The conceptual challenge 22
1.2.2 The valuation challenge 23
1.3 Main goals of the work 24
1.3.1 Conceptual goals 24
1.3.2 Valuation goals 25
1.4 Demarcation of the field of research 26
1.4.1 Conceptual background 26
1.4.2 Valuation and analytical background 28
1.5 The structure of the work 30
Table of contents
Chapter 2: Definition of human capital 33
2.1 The resource and the asset oriented view of human capital 33
2.1.1 Theoretical background 34
2.1.2 The perception of human capital 35
2.1.3 Human capital as a resource of a company 37
2.1.4 Human capital as an intangible asset of a company 37
2.1.4.1 The notion of human assets 37
2.1.4.2 Classification of human assets 38
2.2 The incentives oriented view of human capital 40
2.2.1 The agency theory 40
2.2.1.1 Theoretical background and the concept of "man" . 40
2.2.1.2 Employees as agents of the company 41
2.2.2 The stewardship theory 42
2.2.2.1 Theoretical background and the concept of "man" . 42
2.2.2.2 Employees as stewards of the company 42
2.3 Summary 44
Chapter 3: The concept of managerial human capital 45
3.1 Definition of managerial human capital 46
3.1.1 The resource oriented view of managerial human capital . 46
3.1.1.1 The notion of managerial human resources 46
3.1.1.2 The hierarchy of skills as a ranking instrument
for CEOs 47
3.1.2 The asset oriented view of managerial human capital 48
3.1.2.1 The notion of managerial intangible assets 48
3.1.2.2 Classifications of managerial intangible assets . 49
3.1.3 The agency theoretical view of managerial human capital . 51
3.2 Value driving factors of managerial human capital 53
3.2.1 Value driving factors from the resource oriented
point of view 53
3.2.1.1 Skill differential 54
3.2.1.2 Contingency factors 55
3.2.2 Value driving factors from the asset oriented point of view . 56
3.2.3 Value driving factors from the agency theoretical
point of view 57
3.3 Value detracting factors of managerial human capital 58
3.3.1 Value detracting factors from the resource and
the asset oriented points of view 59
Table of contents 9
3.3.1.1 General value detracting factors 59
3.3.1.2 Limited tradability of managerial resources 60
3.3.2 Value detracting factors from the agency theoretical
point of view 61
3.3.2.1 Illegitimate personal benefits from the lead position 62
3.3.2.2 Personal risks from the lead position 64
3.3.2.3 Risk preferences of the manager 66
3.4 Summary 67
Part II Valuation of managerial human capital
Chapter 4: General valuation theory and managerial human capital 71
4.1 Overview of the general valuation theory 72
4.1.1 The economic valuation principle 72
4.1.2 The surrogate valuation principle 73
4.1.3 Relevance of the valuation principles
for managerial human capital 75
4.2 The cost approach 76
4.2.1 Acquisition costs 77
4.2.1.1 The compensation payment as a possible
value indicator of human assets 78
4.2.1.2 The compensation payment as a possible
value indicator of managerial assets 79
4.2.1.3 A link between managerial human capital
and financial rewards 81
4.2.1.4 A link between managerial human capital
and non financial rewards 83
4.2.2 Reproduction costs, replacement costs and current costs . 84
4.2.2.1 Investments vs. expenditures for common
human capital 85
4.2.2.2 Investments vs. expenditures for managerial
human capital 87
4.2.2.3 The accounting system for managerial capital
of Brummet/Flamholtz/Pyle (1968) 89
4.3 The market approach 90
4.3.1 Resource market valuation 91
4.3.2 Stock market valuation 92
Table of contents
4.3.2.1 The link between the stock market value
of a firm and its capital categories 93
4.3.2.2 Stock market valuation of the general
intangible categories 94
4.3.3 Stock market valuation of common human capital 96
4.3.3.1 A measure of human capital stock
according to Ballot/Fakhfakh/Taymaz (2001) 97
4.3.3.2 A measure of human capital stock
according to Ballester/Livnat/Sinha (2004) 98
4.3.4 Stock market valuation of managerial human capital 100
4.4 The income approach 102
4.4.1 The general methodology 102
4.4.2 Income approach models of human capital 103
4.4.2.1 The model of Flamholtz (1971) 104
4.4.2.2 The model of Morse (1973) 105
4.4.3 Income value based empirical research on intangibles . 107
4.4.3.1 Estimating earnings on intangible assets 108
4.4.3.2 The relevant time horizon 109
4.4.3.3 Inherent risks and amortisation rates
of intangible assets 110
4.4.4 Income approach methods and managerial human capital . 112
4.5 Summary 114
Chapter 5: Agency costs and managerial human capital 117
5.1 The costs of separation between ownership and management . 118
5.2 The residual loss as a value indicator of managerial human capital 120
5.2.1 Conceptualisation 120
5.2.2 Possible applications 121
5.3 The managerial personal calculus as a determinant
of the residual loss 123
5.3.1 The elements of the managerial personal calculus 123
5.3.2 Internal control and incentive instruments 124
5.3.2.1 Monitoring effectiveness of the board of directors 124
5.3.2.2 Pay performance sensitivity of the
executive's compensation 126
5.3.2.3 Efficiency of the variable compensation
in reducing agency costs 126
Table of contents 11
5.3.3 External control instruments 129
5.3.3.1 Debt as a control instrument 129
5.3.3.2 Control by outside blockholders and
takeover threats 130
5.4 Summary 132
Chapter 6: An analytical framework for valuation
of managerial human capital 135
6.1 Assumptions of the market structure and industry characteristics . 136
6.1.1 Market structure 136
6.1.2 Industry characteristics 138
6.1.3 Value generation by the possible investment strategies . 142
6.1.4 General economic parameters 143
6.2 Assumptions of the capital structure 146
6.2.1 Debt structure 147
6.2.2 Default conditions 148
6.2.2.1 Endogenous default 148
6.2.2.2 Exogenous default 150
6.2.3 Direct restrictions on the riskiness of a firm's assets 152
6.2.4 Indirect restrictions on the riskiness of a firm's assets 153
6.3 The personal calculus of the manager 156
6.3.1 Incentives and personal parameters of the executive's
calculus 156
6.3.2 The solution of the optimisation problem 160
6.3.2.1 The solution of the unconstrained
optimisation problem 161
6.3.2.2 The solution of the constrained
optimisation problem 163
6.4 The residual loss due to the investment policy of the manager . 171
6.4.1 A measure of the residual loss 172
6.4.2 The residual loss in the case of low diversification 174
6.4.3 The residual loss in the case of high diversification 177
6.4.4 The residual loss in the case of a focused strategy
in the less risky business field 180
6.4.5 The residual loss in the case of a focused strategy
in the riskier business field 182
6.5 Summary 184
12 Table of contents
Chapter 7: Concluding remarks 189
7.1 Main insights of the work 189
7.1.1 Conceptual insights 189
7.1.2 Valuation insights 191
7.2 Suggestions for further research 196
Part III Appendix
A. 1 The indirect constraint on the riskiness of the strategies
of the company 199
A.2 Debt pricing 201
A.3 The optimal investment policy from shareholders' point of view . 202
A.4 Ex ante agency costs 203
A.5 The solution of the Cauchy problem 206
A.6 The optimal auxiliary markets 206
A.7 The unconstrained case 210
A.8 The constrained case 215
Literature 229
Index 241
Curriculum vitae 245
13
List of figures
Figure 4/1 Economic valuation 73
Figure 4/2 Surrogate valuation 74
Figure 4/3 The accounting system for managerial assets
of Brummet/Flamholtz/Pyle (1968) 89
Figure 4/4 Classical valuation approaches and relevant markets 115
Figure 5/1 Agency cost based valuation of managerial human capital 122
Figure 5/2 The managerial personal calculus 132
Figure 6/1 Determinants of the residual loss 174
15
List of tables
Table 1/1 The structure of the work 31
Table 2/1 The classification of intangible assets according Sveiby (1997) 39
Table 3/1 Intangible components of managerial human capital 50
Table 3/2 External influence factors on managerial human capital
based on the Standard Poor's Corporate Governance Scores 51
Table 3/3 Overview of the relevant theories with respect to
managerial human capital 53
Table 3/4 Total managerial risk 65
Table 3/5 Definitions and characteristics of managerial human capital 67
Table 5/1 The agency theoretical view of managerial human capital 123
Table 6/1 Impact of the control and incentive instruments on the residual loss . 186 |
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| id | DE-604.BV021819413 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T15:53:37Z |
| indexdate | 2024-07-09T20:45:22Z |
| institution | BVB |
| isbn | 3039090364 |
| language | German |
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| publisher | Versus |
| record_format | marc |
| spelling | Schönig, Luba Verfasser aut Valuation of managerial human capital Luba Schönig Zürich Versus 2005 245 S. txt rdacontent n rdamedia nc rdacarrier Executives Valuation Human capital Valuation Humankapital (DE-588)4160783-1 gnd rswk-swf Führungskraft (DE-588)4071497-4 gnd rswk-swf Unternehmensbewertung (DE-588)4078594-4 gnd rswk-swf Führungskraft (DE-588)4071497-4 s Humankapital (DE-588)4160783-1 s Unternehmensbewertung (DE-588)4078594-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015031579&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schönig, Luba Valuation of managerial human capital Executives Valuation Human capital Valuation Humankapital (DE-588)4160783-1 gnd Führungskraft (DE-588)4071497-4 gnd Unternehmensbewertung (DE-588)4078594-4 gnd |
| subject_GND | (DE-588)4160783-1 (DE-588)4071497-4 (DE-588)4078594-4 |
| title | Valuation of managerial human capital |
| title_auth | Valuation of managerial human capital |
| title_exact_search | Valuation of managerial human capital |
| title_exact_search_txtP | Valuation of managerial human capital |
| title_full | Valuation of managerial human capital Luba Schönig |
| title_fullStr | Valuation of managerial human capital Luba Schönig |
| title_full_unstemmed | Valuation of managerial human capital Luba Schönig |
| title_short | Valuation of managerial human capital |
| title_sort | valuation of managerial human capital |
| topic | Executives Valuation Human capital Valuation Humankapital (DE-588)4160783-1 gnd Führungskraft (DE-588)4071497-4 gnd Unternehmensbewertung (DE-588)4078594-4 gnd |
| topic_facet | Executives Valuation Human capital Valuation Humankapital Führungskraft Unternehmensbewertung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015031579&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT schonigluba valuationofmanagerialhumancapital |