Parijan, K. K. and Saber, H. (2014) Effect of human asset to fixed, current, total assets on firm value: a study on selected companies in India. Asian Journal of Research in Banking and Finance, 4 (7). ISSN 2249-7323
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Aim of the study is to analyze Human Resource Accounting in 10 selected companies in BSE. To understand the efficiency of human resources in comparison to fixed assets, current and total assets on Firm Value. By analyzing the financial statement and human resource value, various facts come into light. As human resources is an asset for any organization. It is tried to find out the assets efficiency or utilization ratio of the company in comparison to other assets like fixed assets, current assets and total assets. Firm value positively related with human asset (significant at 1) and negatively related with fixed asset (significant at 5). The human resources efficiency is increased in comparison to last year but other efficiency of other assets is decreasing. It is indication of good managerial decision making capacity as well good productivity of human resources. It can be concluded that the efficiency, capability and contribution to the company's gains is understood by evaluating human resource value, Economic value of the human resources.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Human Resource Accounting and Fixed Assets and Current Asset and Total Assets and Firm Value |
| Subjects: | G Commerce > Management Science |
| Divisions: | Department of > Management |
| Depositing User: | Users 19 not found. |
| Date Deposited: | 14 Oct 2019 06:52 |
| Last Modified: | 14 Oct 2019 06:52 |
| URI: | http://eprints.uni-mysore.ac.in/id/eprint/9008 |
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