分析员工任期对加权平均资本成本的影响

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-05-29 DOI:10.1080/01559982.2024.2352671

Dafydd Mali, Hyoung-Joo Lim, Rexford Attah-Boakye, Kweku Adams

引用次数: 0

摘要

国际会计政策没有规定公司必须有组织地报告雇员/劳动力层面的人力资本信息。因此，雇员/劳动力人力资本信息之间的联系就显得尤为重要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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An analysis of the effect of employee tenure on WACC

No international accounting policy exists to mandate that firms must report employee/workforce-level human capital information on a structured basis. Thus, the link between employee/workforce human...

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.