Document Type : Research Paper
Authors
1 Associate Professor of Accounting, Allameh Tabataba'i University,Tehran, Iran
2 Ph.D. of Accounting, Allameh Tabataba'i University, Tehran, Iran, (Corresponding Author) Email: nrezapour65@gmail.com
Abstract
The importance of human capital (HC) is a broadly accepted concept and human capital financial reporting as the traditional concept of "human resource accounting", has a long history. However, human capital financial
reporting is still an unresolved problem in reporting which makes the investigation of human capital reporting quality an important issue. The research provides evidence on the value relevance and information content
of "Capital-Based Human Capital Financial Reporting Model". For this purpose, we utilized the value relevance models as an experimental framework. Using cluster sampling, we chose and examined 22 corporations,
from 2011 to 2015. We utilized OLS to test our research hypothesis. The results indicated that capital-based model is relevant for measuring and reporting Iranian corporations' HC. After verifying the relevance
characteristic using a quasi-experimental method, the information content of the model was examined by applying four-group experimental design with pretest and posttest at a higher level. The results of this experiment performed in controlled conditions and with the help of graduate accounting students of Allameh Tabataba'i University revealed that there are no significant difference between experimental and control groups' responses, and therefore there is no additional information content
Keywords
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