IMPACT OF INVESTMENT IN HUMAN CAPITAL ON THE BUSINESS VALUE

被引：0
|
作者：
Garcia Zambrano, Lidia [1 ]
Garcia Merino, Jose Domingo [1 ]
Rodriguez Castellanos, Arturo [1 ]
机构：
[1] Univ Pais Vasco UPV EHU, Bilbao, Spain
来源：
ACADEMIA-REVISTA LATINOAMERICANA DE ADMINISTRACION | 2012年 / 51期
关键词：
Intellectual capital; human capital; training; depreciation; firm value; RESEARCH-AND-DEVELOPMENT; ECONOMIC-GROWTH; PERSPECTIVE; PRODUCTIVITY; PERFORMANCE; INDUSTRY; ASSETS;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Human resources are the main source of knowledge in firms, and are considered a critical resource, perhaps even the most important (Johanson, 2005). For this reason, HR management and development are crucial in increasing the value of a firm. The objective of this paper is to analyse the influence that the investment in training has over the total value of intangibles. A model has been proposed to analyse the relationship between investment in human resources and the total value of intangibles. From this, a positive relationship between both variables is obtained, that is, investment in training employees generates increases in terms of the future intangible value of the firm.
引用
收藏
页码：15 / 26
页数：12
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