Khadijeh, K. P. and Saber, H. (2014) Leading valuation models that is being used to measure human assets within listed companies in Bombay stock exchange. Asian Journal of Research in Business Economics and Management, 4 (6). ISSN 2249-7307
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This study presents a detailed benchmarking of the valuation model used to measure human assets by the selected companies. A purposive sampling technique is used for the selection of sample units. The researcher has found out ONGC, NTPC, BHEL, IOC, SAIL, HPCL, BPCL, HCL, INFOSYS Ltd, and ROLTA INDIA Ltd are TEN listed organizations on the BSE-500 Index which are practicing HRA. Through analysis of various scientific literatures in the area of accounting, the researcher intend to group the several models used in measuring human asset in order to provide the means for measuring the many users of information. The study provides a most clear integrated framework and measures of forms of human asset accounting to guide and inform future scholars. Indian corporate and researchers have shown interest in Human Asset Accounting and the Lev and Schwartz model was the popular and adopted with a little modification by Indian companies in India.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Benchmark and Human Asset and Valuation Model and Human Resource Accounting |
| Subjects: | G Commerce > Business Administration |
| Divisions: | Department of > Business Administrations |
| Depositing User: | Users 19 not found. |
| Date Deposited: | 17 Oct 2019 09:48 |
| Last Modified: | 17 Oct 2019 09:48 |
| URI: | http://eprints.uni-mysore.ac.in/id/eprint/9253 |
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