Impact of Measuring and Reporting Human Resource on Investment Decisions in Sri Lanka
作者单位：Faculty of Commerce Lincoln University Canterbury
会议名称：《International Conference on History and Society Development（ICHSD2012）》
会议日期：2012年
学科分类：12[管理学] 1201[管理学-管理科学与工程(可授管理学、工学学位)]
关 键 词：Human Assets Human Resource Information Financial Non-Financial Knowledge Investment Decision
摘 要：The success or failure of every organization is based on effective utilization of the enterprise’s resources. Since employees are one of the most important assets of any organization, measuring and reporting information about employees in financial statements will be beneficial to the external users of such statements. This study attempts to examine the effect of measuring and reporting human resource information （MRHRI） on investors’ share acquisition and disposal decisions. This study was carried out among 37 corporate investors who invest in commercial banks registered under CSE by using the random sampling method. A self-administered questionnaire was used for collecting data from the corporate investors. The findings revealed that there is significance difference between MRHRI and corporate investor’s stock acquisition decisions （0.000） and disposal decisions （0.024）.