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

页码：15 / 26

页数：12

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